REGISTERED NUMBER: 05284992 (England and Wales)

MINERVA HEIGHTS MANAGEMENT

COMPANY LIMITED

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Report of the Directors

2

Statement of Comprehensive Income

3

Statement of Financial Position

4

Notes to the Financial Statements

5

DIRECTORS:

A D Mead

Ms E Long

Ms V Stewart

REGISTERED OFFICE:

Abbotts House

198 Lower High Street

Watford

Hertfordshire

WD17 2FF

REGISTERED NUMBER:

05284992 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

The company is limited by guarantee and has no share capital. The liability of each member is limited to £25 members.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

A D Mead

Ms E Long

Ms V Stewart

Other changes in directors holding office are as follows:

B O'Donnell - resigned 28 March 2025

The Directors are covered by a third party indemnity insurance policy.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A D Mead - Director

21 September 2026

TURNOVER

59,230

55,810

Administrative expenses

45,570

43,135

OPERATING PROFIT and

PROFIT BEFORE TAXATION

13,660

12,675

Tax on profit

-

-

PROFIT FOR THE FINANCIAL YEAR

13,660

12,675

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

13,660

12,675

CURRENT ASSETS

Debtors

5

2,271

2,598

Cash at bank

66,953

56,723

69,224

59,321

CREDITORS

Amounts falling due within one year

6

5,007

8,764

NET CURRENT ASSETS

64,217

50,557

TOTAL ASSETS LESS CURRENT LIABILITIES

64,217

50,557

RESERVES

Capital reserve

7

51,141

38,833

Retained earnings

7

13,076

11,724

64,217

50,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

A D Mead - Director

1.	STATUTORY INFORMATION

Minerva Heights Management Company Limited is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Income recognition

Income is recognised when services have been provided to residents such that risks and rewards of ownership have transferred to them.

4.	EMPLOYEES AND DIRECTORS

There were no staff costs for the year ended 31 December 2025 nor for the year ended 31 December 2024.

The average number of employees during the year was NIL (2024 - NIL).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

105

400

Other debtors

2,166

2,198

2,271

2,598

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

581

1,473

Service charges in advance

562

4,346

Accrued expenses

3,864

2,945

5,007

8,764

7.

RESERVES

Retained

Capital

earnings

reserve

Totals

£

£

£

At 1 January 2025

11,724

38,833

50,557

Profit for the year

13,660

13,660

Transfer to Reserves

(12,308

)

12,308

-

At 31 December 2025

13,076

51,141

64,217