East Quayside (Newcastle) Management Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03919020

EAST QUAYSIDE (NEWCASTLE) MANAGEMENT COMPANY LIMITED

Company Limited by Guarantee

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

EAST QUAYSIDE (NEWCASTLE) MANAGEMENT COMPANY LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		134,184		134,184

Current assets

Debtors	6	4,533	5,197
Cash at bank and in hand		191,372	164,732
		---------	---------
		195,905	169,929

Creditors: Amounts falling due within one year	7	( 330,089)		( 285,064)
		---------		---------
Net current liabilities			( 134,184)		( 115,135)
			---------		---------
Total assets less current liabilities			–		19,049

Creditors: Amounts falling due after more than one year	8	–	( 19,049)
		----	--------
Net liabilities		–	–
		----	--------

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 comprehensive income has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year 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 .

EAST QUAYSIDE (NEWCASTLE) MANAGEMENT COMPANY LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 21 September 2026 , and are signed on behalf of the board by:

Dr N A Dipper

Director

Company registration number: 03919020

EAST QUAYSIDE (NEWCASTLE) MANAGEMENT COMPANY LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 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 c/o George F White, Dean Street Arch, 22 Dean Street, Newcastle upon Tyne, NE1 1PG.

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 and represents amounts receivable in respect of service charges, ground rent and other amounts charged to residents.

Corporation tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Company limited by guarantee

The company is limited by guarantee, not having a share capital. In the event of a winding up the liability of each member is limited to an amount not exceeding £1.

5. Tangible assets

	Freehold investment property
	£

Cost
At 1 January 2025 and 31 December 2025	134,184
	---------
Depreciation
At 1 January 2025 and 31 December 2025	–
	---------
Carrying amount
At 31 December 2025	134,184
	---------
At 31 December 2024	134,184
	---------

The directors are of the opinion that the fair value of the property is not significantly different from its cost. The directors are not professionally qualified valuers and their valuation was arrived at by reference to market evidence of similar property sales in its location.

6. Debtors

	2025	2024
	£	£

Other debtors	4,533	5,197
	-------	-------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£

Trade creditors	8,825	9,100
Corporation tax	3,017	3,017
Other creditors	318,247	272,947
	---------	---------
	330,089	285,064
	---------	---------

8. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£

Other creditors	–	19,049
	----	--------