Registration number: 03150800

Devereux Lane Management Company Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

Devereux Lane Management Company Limited

Company Information

Directors

J B Capstick R J G Jenkins

Company secretary

Willmotts (Ealing) Limited

Registered office

12 Blacks Road London W6 9EU

Accountants

Shaw Gibbs Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

Devereux Lane Management Company Limited

(Registration number: 03150800)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	(As restated) 2024 £
Non-current assets
Property, plant and equipment	4	1	1
Payables: Amounts falling due within one year	5	(1)	(1)
Net assets/(liabilities)		-	-
Reserves
Surplus/(deficit)		-	-

For the financial year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Income Statement has been taken.

The financial statements of Devereux Lane Management Company Limited were approved and authorised for issue by the Board on 14 August 2026 and signed on its behalf by:

 

.........................................

J B Capstick
Director

Devereux Lane Management Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1	General information

Devereux Lane Management Company Limited (the 'company') is a company limited by guarantee, registered in England and Wales under the Companies Act, 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 the registered office is given on page 1.

2	Accounting policies

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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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 functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).

Reclassification of comparative amounts

During the year, the company reviewed the presentation of service charge transactions. Service charge monies are collected and held on trust on behalf of the leaseholders for the purpose of meeting the relevant costs in relation to the property and do not represent the company's funds. Therefore, the transactions and balances relating to the service charge are no longer included within the statutory financial statements and are reported separately in service charge accounts, which are prepared in accordance with ACCA professional guidance known as Technical Factsheet 172. Comparative figures have been restated accordingly.

Devereux Lane Management Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Judgements

There are no critical judgements made by the directors in the process of applying the company’s accounting policies which have the most significant effect on the amounts recognised in the financial statements.

Taxation

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.
Income tax charges are 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.

Property, plant and equipment

Fixed assets represent Freehold Land which is stated at a nominal value of £1. No depreciation is
provided on this.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	Property, plant and equipment

	Freehold land £
Cost
At 1 January 2025 and 31 December 2025	1
Carrying amount
At 31 December 2025	1
At 31 December 2024	1

Devereux Lane Management Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025 (continued)

5

Payables

	2025 £	(As restated) 2024 £
Due within one year
Other payables	1	1

6	Service charge accounts

Service charge accounts have been prepared for Devereux Lane, Barnes, London, SW13 9DA in respect of the year ended 31 December 2025. A copy of these accounts may be obtained from the managing agent, Willmotts (Ealing) Limited, at the registered office address.