| Petersgarth (Management) Limited |
| Registered number: |
00762444 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Debtors |
3 |
|
8,599 |
|
|
8,241 |
| Cash at bank and in hand |
|
|
10,002 |
|
|
17,426 |
|
|
|
18,601 |
|
|
25,667 |
|
| Creditors: amounts falling due within one year |
4 |
|
(2,904) |
|
|
(11,716) |
|
| Net current assets |
|
|
|
15,697 |
|
|
13,951 |
|
| Net assets |
|
|
|
15,697 |
|
|
13,951 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
3 |
|
|
3 |
| Profit and loss account |
|
|
|
15,694 |
|
|
13,948 |
|
| Shareholders' funds |
|
|
|
15,697 |
|
|
13,951 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| PJ Brown |
| Director |
| Approved by the board on 17 September 2026 |
|
| Petersgarth (Management) Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Service charges |
|
This represents the total sum of maintenance, service charges and contingency charges payable by the tenants in contribution to the common costs of the company. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
The company is carrying on a mutual trade and is a not for profit organisation. Any surplus arising from the tenants' contributions is carried forward against future expenses of the property. Consequently any such surplus is not chargeable to corporation tax. |
|
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
2,029 |
|
1,305 |
|
Other debtors |
6,570 |
|
6,936 |
|
|
|
|
|
|
8,599 |
|
8,241 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
300 |
|
8,152 |
|
Other creditors |
2,604 |
|
3,564 |
|
|
|
|
|
|
2,904 |
|
11,716 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
Petersgarth (Management) Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Close House |
|
Giggleswick |
|
Settle |
|
North Yorkshire |
|
BD24 0EA |