Elm Court (Highgate) Freehold Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09166179

Elm Court (Highgate) Freehold Limited

Company Limited by Guarantee

Filleted Unaudited Financial Statements

29 August 2025

Elm Court (Highgate) Freehold Limited

Company Limited by Guarantee

Statement of Financial Position

29 August 2025

	29 Aug 25	30 Aug 24
Note	£	£

Fixed assets

Tangible assets	5	241,177	241,177

Current assets

Debtors	6	27,763	25,625
Cash at bank and in hand		725	1,078
		--------	--------
		28,488	26,703

Creditors: amounts falling due within one year	7	257,716	258,184
		---------	---------
Net current liabilities		229,228	231,481
		---------	---------
Total assets less current liabilities		11,949	9,696
		--------	-------
Net assets		11,949	9,696
		--------	-------

Service charge accumulated funds

Profit and loss account	11,949	9,696
	--------	-------
Members funds	11,949	9,696
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 29 August 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 financial statements for the period in question in accordance with section 476 ;

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

Elm Court (Highgate) Freehold Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

29 August 2025

These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mrs Z Lloyd-Wright

Director

Company registration number: 09166179

Elm Court (Highgate) Freehold Limited

Company Limited by Guarantee

Notes to the Financial Statements

Period from 31 August 2024 to 29 August 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Woodward Property Management Ltd, Stirling House, 9 Burroughs Gardens, London, England, NW4 2AU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

4. Company limited by guarantee

The company is limited by guarantee of members and does not have a share capital. The liability of members is limited to £1.

5. Tangible assets

	Freehold property
	£
Cost
At 31 August 2024 and 29 August 2025	241,177
	---------
Depreciation
At 31 August 2024 and 29 August 2025	–
	---------
Carrying amount
At 29 August 2025	241,177
	---------
At 30 August 2024	241,177
	---------

6. Debtors

	29 Aug 25	30 Aug 24
	£	£
Trade debtors	27,763	25,625
	--------	--------

7. Creditors: amounts falling due within one year

	29 Aug 25	30 Aug 24
	£	£
Trade creditors	–	268
Other creditors	257,716	257,916
	---------	---------
	257,716	258,184
	---------	---------