REGISTERED NUMBER: 10218683 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EAST ANTON LOCAL CENTRE MANAGEMENT

COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

Mrs B M Samuel-Camps

Mr E M Samuel - Camps Esq

REGISTERED OFFICE:

Beech House

In-Excess Garden Centres

Winchester Road, Fair Oak

Eastleigh

Hampshire

SO50 7HD

REGISTERED NUMBER:

10218683 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

Crown Walk

1 Jewry Street

Winchester

Hampshire

SO23 8BB

CURRENT ASSETS

Debtors

4

4,831

1,297

Cash at bank

12,113

25,617

16,944

26,914

CREDITORS

Amounts falling due within one year

5

18,693

27,663

NET CURRENT LIABILITIES

(1,749

)

(749

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,749

)

(749

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,750

)

(750

)

(1,749

)

(749

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by:

Mr E M Samuel - Camps Esq - Director

1.	STATUTORY INFORMATION

East Anton Local Centre Management Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

The company collects contributions from property tenants in respect of shared facilities at the sites that it manages. These are based on budgeted costs and are invoiced and recognised quarterly when the entitlement passes to the company. Adjustments to contributions are made annually upon finalisation of the actual costs arising.

FINANCIAL INSTRUMENTS

Basic financial instruments are initially measured at the transaction price, unless the arrangement constitutes a financing transaction, when it is measured at the present value of the future repayments discounted at a market rate of interest. for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,881

723

VAT

756

-

Prepayments and accrued income

1,194

574

4,831

1,297

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,053

2,518

VAT

-

187

Sinking fund

8,776

18,126

Accrued expenses

7,864

6,832

18,693

27,663

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mr E M Samuel - Camps Esq

Balance outstanding at start of year

-

900

Amounts repaid

-

(900

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan is provided interest free and repayable on demand.

7.	RELATED PARTY DISCLOSURES

Samuel-Camps Associates

A business in which E M Samuel-camps is a proprietor.

During the year there was payments made to Samuel-camps Associates totalling £2,685 (2024: £2,369). As at 31 December 2025, there were no outstanding balances owed to or from Samuel-Camps Associates.

E&B Management LLP

A company in which E M Samuel-camps is a LLP designated member.

During the year there were payments made to E&B Management LLP totalling £10,164 (2024: £6,025). As at 31 December 2025, there were no outstanding balances owed to or from E&B Management LLP.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of East Anton Local Centre Management Company Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of East Anton Local Centre Management Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of East Anton Local Centre Management Company Limited and state those matters that we have agreed to state to the Board of Directors of East Anton Local Centre Management Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Anton Local Centre 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 East Anton Local Centre Management Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of East Anton Local Centre Management Company Limited. You consider that East Anton Local Centre 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 financial statements of East Anton Local Centre 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 financial statements.

Rothmans LLP

Chartered Accountants

Crown Walk

1 Jewry Street

Winchester

Hampshire

SO23 8BB

17 August 2026