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Registration number: 02369927

Keast Court Management Company Limited (A company limited by guarantee)
Annual Report and Unaudited Financial Statements Year Ended 31 March 2026

Chartered Accountants

Keast Court Management Company Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 8

Keast Court Management Company Limited

Company Information

Directors | A J Lloyd-Edwards P Collier

Company secretary | Templehill Property Management Limited

Registered office | 49 High West Street Dorchester Dorset DT1 1UT

Accountants | Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Keast Court Management Company Limited

Directors' Report
for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

A J Lloyd-Edwards

P Collier

Principal activity

The principal activity of the company is provision of property management services

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 4 August 2026 and signed on its behalf by:

Templehill Property Management Limited
Company secretary

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Keast Court Management Company Limitedfor the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Keast Court Management Company Limited for the year ended 31 March 2026 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Keast Court Management Company Limited, as a body, in accordance with the terms of our engagement letter dated 19 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Keast Court Management Company Limited and state those matters that we have agreed to state to the Board of Directors of Keast Court Management Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Keast Court Management Company Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Keast Court Management Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Keast Court Management Company Limited. You consider that Keast Court Management Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Keast Court Management Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

5 August 2026

Keast Court Management Company Limited

Profit and Loss Account
for the Year Ended 31 March 2026

| 2026 £ | 2025 £
Turnover | 37,050 | 34,325
Administrative expenses | (44,982) | (32,155)
Operating (deficit)/surplus | (7,932) | 2,170
Other interest receivable and similar income | 594 | 907
(Deficit)/surplus before tax | (7,338) | 3,077
Taxation | (113) | (172)
(Deficit)/surplus for the financial year | (7,451) | 2,905

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Keast Court Management Company Limited

(Registration number: 02369927)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 4 | 2,443 | 2,446
Cash at bank and in hand |  | 56,052 | 73,473
|  | 58,495 | 75,919
Creditors: Amounts falling due within one year | 5 | (4,157) | (14,130)
Net assets |  | 54,338 | 61,789
Reserves |  |  |
Income and expenditure account |  | 54,338 | 61,789
|  | 54,338 | 61,789

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 4 August 2026 and signed on its behalf by:

A J Lloyd-Edwards
Director

Keast Court Management Company Limited

Statement of Changes in Equity
for the Year Ended 31 March 2026

| Income and expenditure account £ | Total £
At 1 April 2025 | 61,789 | 61,789
Deficit for the year | (7,451) | (7,451)
At 31 March 2026 | 54,338 | 54,338

| Income and expenditure account £ | Total £
At 1 April 2024 | 58,884 | 58,884
Surplus for the year | 2,905 | 2,905
At 31 March 2025 | 61,789 | 61,789

Keast Court Management Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
49 High West Street
Dorchester
Dorset
DT1 1UT
England

These financial statements were authorised for issue by the Board on 4 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Keast Court Management Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment loses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
The freehold reversion of Keast Court, 2 Heron Close, Presenton Road, Weymouth was acquired at nil cost, so is not shown on the balance sheet.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from residents for services that have been acquired in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business.

3 | Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0). The average number of directors on the board during the year, was 2 (2025 - 2).

4 | Debtors

Current | 2026 £ | 2025 £
Prepayments | 2,443 | 2,446
| 2,443 | 2,446

5 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £ (Restated)
Due within one year |  |
Taxation | 286 | 172
Accruals and other creditors | 1,559 | 1,744
Amounts in advance from lessees | 2,312 | 12,214
| 4,157 | 14,130