Cummings Court Management Association Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 02285233

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	6,966		989
Cash at bank and in hand		2,004		5,255

		8,970		6,244
Creditors: Amounts Falling Due Within One Year	5	(7,759 )		(5,033 )

NET CURRENT ASSETS (LIABILITIES)			1,211		1,211

TOTAL ASSETS LESS CURRENT LIABILITIES			1,211		1,211

NET ASSETS			1,211		1,211

RESERVES
Other reserves			1,211		1,211

MEMBERS' FUNDS			1,211		1,211

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Miss Jeanette Collings

Director

5 September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Cummings Court Management Association Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02285233 . The registered office is Flat 5 Cummings Court, Old Liverton Road, Newton Abbot, Devon, TQ12 6HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Financial Instruments

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

2.3. Cash at bank and in hand

Shown on the face of the balance sheet is monies held in a company bank account and as cash in hand, under the following conditions:

a) the fact that a statutory trust is imposed over service charge monies received under Section 42 of the Landlord and Tenant Act 1987 and that the residential management company acts as a trustee in this capacity; and

b) the closing balance of cash and other assets held in trust by the residential management company.

2.4. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	200
Other debtors	853	789
Deficit owed by lessees	6,113	-

	6,966	989

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	559	806
Surplus owed to lessees	-	4,227
Directors' loan accounts	7,200	-

	7,759	5,033

Page 2

Page 3

Cummings Court Management Association Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Related Party Transactions

At the period end 31 December 2025, the company owed the directors £7,200 (2024: £0), in respect of loans held with the company. The amounts are interest free and repayable on demand.

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 3