Company registration number 03921095 (England and Wales)
CAMPBELL HEIGHTS MANAGEMENT COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CAMPBELL HEIGHTS MANAGEMENT COMPANY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CAMPBELL HEIGHTS MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
27,143
17,591
Cash at bank and in hand
195,391
190,315
222,534
207,906
Creditors: amounts falling due within one year
5
(2,359)
(8,699)
Net current assets
220,175
199,207
Capital and reserves
Called up share capital
6
52
52
Other reserves
7
220,123
199,155
Total equity
220,175
199,207

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 17 July 2026 and are signed on its behalf by:
T J Hunt
Director
Company Registration No. 03921095
CAMPBELL HEIGHTS MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Campbell Heights Management Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 253-255 Queensway, Bletchley, Milton Keynes, MK2 2EH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises income from rent and services charges provided to tenants which are exempt from value added tax. Revenue is recognised when performance obligations are satisfied, and w here the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from service charges and ground rents are recognised in the period to which they relate.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

CAMPBELL HEIGHTS MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5

Fund Accounting

The terms of the lease governing the management of the development make it necessary to account separately for each of the two mews developments and to allocate income and expenditure between different types of residential units. All surpluses and deficits arising in respect of each property type are treated as debtors or creditors pending their collection or repayment in a subsequent accounting period.

1.6

Redecorating reserves

The leases governing the development require regular redecoration of the interior and exterior of the properties and an estimated provision for this cost is made in the annual service charges. Consent for this policy has been received at a General Meeting of the company. Amounts collected for that purpose but unused are transferred to a redecoration reserve.

1.7

Other reserves

Other reserves are provided for by the company. The long term maintenance reserve and the ground rent reserve are provided to set aside funds for unbudgeted expenditure which may arise from time to time and which is not included in the current year's service charge, including roof repairs and courtyard resurfacing. The secure area reserve relates to funds set aside from contributions by the owners of the 3 bed and apartment properties. The 4 bed additional cost reserve relates to funds set aside from additional contributions by the owners of the 4 bed properties to cover expenses not included in the general service charge.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CAMPBELL HEIGHTS MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,245
6,265
Other debtors
13,898
11,326
27,143
17,591

Trade debtors represent service charges due from tenants at the balance sheet date.

Other debtors include amounts paid in advance for expenses such as insurance premiums.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
306
Other creditors
2,359
8,393
2,359
8,699

Trade creditors relate to amounts owed to suppliers at the balance sheet date.

Other creditors include service charges paid in advance by tenants and provisions for expenses incurred but invoiced in arrears such as electricity.

6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
52 Ordinary of £1 each
52
52
CAMPBELL HEIGHTS MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
7
Statement of movements on reserves
Income and expenditure account
£
At 1 January 2024
-
0
Surplus before reserve transfers
23,304
Budgeted transfers to reserves
(25,009)
Surplus after budgeted reserve transfers
(1,705)
Surplus transfered to reserves
1,705
At 31 December 2024
-
Surplus before reserve transfers
27,279
Budgeted transfers to reserves
(19,808)
Surplus after budgeted reserve transfers
7,471
Surplus transfered to reserves
(7,471)
At 31 December 2025
-
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