HEYWARD COURT RESIDENTS ASSOCIATION LIMITED


Directors	BOLTON, Barry David
	DOYLE, Sarah Elizabeth Louise
	HUNTER, Pamela Mary
	MORRISON, George Peter
	NASH, Vivien Marjorie


Company Secretary	DOYLE, Sarah Elizabeth Louise


Registered Address	3 Heyward Court
	Overton Road
	Sutton
	SM2 6JY


Registered Number	02352340 (England and Wales)

Statement of Financial Position
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		2,821		2,821
			2,821		2,821
Current assets
Debtors	4	1,498		194
Cash at bank and on hand		55,258		49,317
		56,756		49,511
Creditors amounts falling due within one year	5	(1,052)		(1,586)
Net current assets (liabilities)			55,704		47,925
Total assets less current liabilities			58,525		50,746
Net assets			58,525		50,746
Capital and reserves
Called up share capital			10		10
Profit and loss account			58,515		50,736
Shareholders' funds			58,525		50,746

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 June 2026, and are signed on its behalf by:

BOLTON, Barry David
Director
Registered Company No. 02352340

HEYWARD COURT RESIDENTS ASSOCIATION LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	The company is responsible for the management of the property on behalf of the leaseholders. Service charge income and expenditure relate to transactions on behalf of the leaseholders and are not included in these financial statements as the company acts as agent for the leaseholders. Separate service charge accounts have been prepared for the leaseholders in accordance with the terms of the leases and relevant legislation. Any service charge funds held are held on trust for the leaseholders and do not belong to the company.

Turnover policy

The company is responsible for the management of the property on behalf of the leaseholders. Service charge income and expenditure relate to transactions on behalf of the leaseholders and are not included in these financial statements as the company acts as agent for the leaseholders.

Separate service charge accounts have been prepared for the leaseholders in accordance with the terms of the leases and relevant legislation. Any service charge funds held are held on trust for the leaseholders and do not belong to the company.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. There is no depreciation charge on freehold land and buildings.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 March 25	2,821	2,821
At 28 February 26	2,821	2,821
Net book value
At 28 February 26	2,821	2,821
At 28 February 25	2,821	2,821

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Prepayments and accrued income	1,498	194
Total	1,498	194

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Other creditors	-	650
Accrued liabilities and deferred income	1,052	936
Total	1,052	1,586