COMPANY REGISTRATION NUMBER:
02505862
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The Pavilions (Cheltenham) Management Company Limited |
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Company Limited by Guarantee |
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Filleted Unaudited Abridged Financial Statements |
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The Pavilions (Cheltenham) Management Company Limited |
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Company Limited by Guarantee |
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Abridged Statement of Financial Position |
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31 March 2026
Fixed assets
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Tangible assets |
5 |
22,259 |
22,259 |
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Current assets
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Cash at bank and in hand |
1,472 |
1,472 |
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------- |
------- |
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Net current assets |
1,472 |
1,472 |
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-------- |
-------- |
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Total assets less current liabilities |
23,731 |
23,731 |
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-------- |
-------- |
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Capital and reserves
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Other reserves |
22,259 |
22,259 |
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Profit and loss account |
1,472 |
1,472 |
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-------- |
-------- |
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Members funds |
23,731 |
23,731 |
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-------- |
-------- |
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These abridged 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 abridged statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements
.
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.
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The Pavilions (Cheltenham) Management Company Limited |
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Company Limited by Guarantee |
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Abridged Statement of Financial Position (continued) |
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31 March 2026
These abridged financial statements were approved by the
board of directors
and authorised for issue on
3 August 2026
, and are signed on behalf of the board by:
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J Hunton |
W T G Hews |
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Director |
Director |
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Company registration number:
02505862
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The Pavilions (Cheltenham) Management Company Limited |
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Company Limited by Guarantee |
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Notes to the Abridged Financial Statements |
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Year ended 31 March 2026
1.
General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Midway House, Herrick Way, Staverton Technology Park, Cheltenham, Gloucestershire, GL51 6TQ, England.
2.
Statement of compliance
These abridged 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 abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity.
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.
Impairment of fixed assets
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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4.
Company limited by guarantee
Every member has guaranteed the contributions of an amount, not exceeding £1 per member, to the company's assets if the company should be wound up whilst that householder or subscriber is a member or, within one year after, that householder or subscriber ceases to be a member.
5.
Tangible assets
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£ |
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Cost |
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At 1 April 2025 and 31 March 2026 |
22,259 |
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-------- |
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Depreciation |
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At 1 April 2025 and 31 March 2026 |
– |
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-------- |
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Carrying amount |
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At 31 March 2026 |
22,259 |
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-------- |
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At 31 March 2025 |
22,259 |
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-------- |
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