Nyland View Management Company Limited iXBRL

Nyland View Management Company Limited

(A company limited by guarantee, not having a share capital)

Unaudited Financial Statements

for the financial year ended 31 December 2025

Nyland View Management Company Limited

(A company limited by guarantee, not having a share capital)

Directors and Other Information


Directors	Miss S Smith
	Mr S P Simpson
	Ms J M Drilon
	Mr C A Martin
	Mr P J Wren
	Miss S L Martin


Company Registration Number	02794005


Registered Office	34 Boulevard
	Weston-super-Mare
	Somerset
	BS23 1NF


Accountants	Four Fifty Partnership
	Chartered Accountants
	34 Boulevard
	Weston-super-Mare
	Somerset
	BS23 1NF

Nyland View Management Company Limited

(A company limited by guarantee, not having a share capital)

Company Registration Number: 02794005

Balance Sheet

as at 31 December 2025

		2025	2024
	Notes	£	£

Current Assets

Debtors

2,144

1,940

Cash at bank and in hand

22,948

20,866

─────────

25,092

22,806

─────────

Creditors: amounts falling due within one year

(528)

(504)

─────────

Net Current Assets

24,564

22,302

─────────

Total Assets less Current Liabilities

24,564

22,302

Provisions for liabilities

(24,564)

(22,302)

─────────

Net Liabilities

═════════

Members' (Deficit)/Funds

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 19 September 2026 and signed on its behalf by




________________________________
Miss S Smith
Director

Nyland View Management Company Limited

Notes to the Financial Statements

for the financial year ended 31 December 2025

General Information

Nyland View Management Company Limited is a company limited by guarantee incorporated and registered in the England and Wales. The registered number of the company is 02794005. The registered office of the company is 34 Boulevard, Weston-super-Mare, Somerset, BS23 1NF. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover represents the amounts receivable from individual lessees at Nyland View, Draycott.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible assets and depreciation

Tangible assets are represented by a storage shed which has been fully depreciated.

Storage shed

Taxation

The company is treated as dormant for corporation tax purposes.

Employees

The average monthly number of employees, including directors, during the financial year was: 0 (2024: 0)


4.	Tangible assets
		Storage	Total
		shed

		£	£
	Cost
	At 1 January 2025	305	305
		─────────	─────────

	At 31 December 2025	305	305
		─────────	─────────
	Depreciation
	At 1 January 2025	305	305
		─────────	─────────

	At 31 December 2025	305	305
		─────────	─────────
	Net book value
	At 31 December 2025	-	-
		═════════	═════════


5.	Debtors	2025	2024
		£	£

	Other debtors	514	514
	Prepayments and accrued income	1,630	1,426
		─────────	─────────
		2,144	1,940
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Accruals	528	504
		═════════	═════════


7.	Provisions for liabilities

	The amounts held for future repairs are analysed below:

			Total


		2025	2024
		£	£

	At financial year start	22,302	22,468
	Charged to reserves	2,262	(166)
		─────────	─────────
	At financial year end	24,564	22,302
		═════════	═════════