Registration number: 02208472

Winchfield Court Residents Limited

(Registration number: 02208472)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	13,028	13,028
Current assets
Debtors	5	58	58
Cash at bank and in hand		22,157	20,338
		22,215	20,396
Creditors: Amounts falling due within one year	6	(779)	(868)
Net current assets		21,436	19,528
Net assets		34,464	32,556
Capital and reserves
Called up share capital		32	32
Income and expenditure account		34,432	32,524
Shareholders' funds		34,464	32,556

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 13 August 2026 and signed on its behalf by:
 

......................................... Mr P E Kelly Director

Winchfield Court Residents Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 15 Winchfield Court, Winchfield, Hook, Hants, RG27 8SP.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents service charges receivable from the residents for the year in question and is derived wholly within the UK.

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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Land	Is not depreciated

Service charge debtors

Short term debtors are measured at transaction price, less any impairment.

Winchfield Court Residents Limited

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

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

3	Staff numbers

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

Due to the nature of the company's activities there were no employees in the current or previous year.

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2025	13,028	13,028
At 31 March 2026	13,028	13,028
Depreciation
Carrying amount
At 31 March 2026	13,028	13,028
At 31 March 2025	13,028	13,028

Included within the net book value of land and buildings above is £13,028 (2025 - £13,028) in respect of freehold land. The management company owns the freehold of the access road and common parts of the close.
 

5

Debtors

	2026 £	2025 £
Service charge debtors	58	58
	58	58

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Taxation and social security	59	148
Accruals and deferred income	720	720
	779	868