ACCOUNTS - Final Accounts preparation

Registered number: 00851335

ELAINE COURT (MANAGEMENT) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

ELAINE COURT (MANAGEMENT) LIMITED

REGISTERED NUMBER: 00851335

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	6	105,557		97,189
Cash at bank and in hand	7	126,546		95,569
		232,103		192,758
Creditors: amounts falling due within one year	4	(17,700)		(8,355)
Net current assets			214,403		184,403
Total assets less current liabilities			214,403		184,403
Creditors: amounts falling due after more than one year	5		(1,045)		(1,045)

Net assets			213,358		183,358

Capital and reserves
Called up share capital	100	100
Reserves	213,258	183,258
	213,358	183,358

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ELAINE COURT (MANAGEMENT) LIMITED

REGISTERED NUMBER: 00851335

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 October 2026.

A C Babington

Director

The notes on pages 3 to 4 form part of these financial statements.

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ELAINE COURT (MANAGEMENT) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	GENERAL INFORMATION

Elaine Court (Management) Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

REVENUE

Revenue comprises service charges levied to all leaseholders and freeholders of Elaine Court.

2.3

DEBTORS

Short term debtors are measured at transaction price, less any impairment.

2.4

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.5

CREDITORS

Short term creditors are measured at the transaction price.

EMPLOYEES

The average monthly number of employees, including the directors, during the year was as follows:

	2026	2025
	No.	No.

Employees	3	3

4.	CREDITORS: Amounts falling due within one year
		2026	2025
		£	£

Other creditors	1,269	-
Accruals and deferred income	16,431	8,355
	17,700	8,355

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ELAINE COURT (MANAGEMENT) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

5.	CREDITORS: Amounts falling due after more than one year
		2026	2025
		£	£

	Leaseholders' deposits	1,045	1,045

DEBTORS

					2026	2025
					£	£


Trade debtors	103,693	89,644
Other debtors	-	5,681
Prepayments and accrued income	1,864	1,864
	105,557	97,189

7.	CASH AND CASH EQUIVALENTS
		2026	2025
		£	£

	Cash at bank and in hand	126,546	95,569

8.	REPAIRS AND MAINTENANCE RESERVE
		2026	2025
		£	£


Brought forward	183,258	152,125
Transfer to repairs and maintenance reserve	30,000	30,000
Repairs charged to reserve	-	-
Surplus for period	-	1,133
	213,258	183,258

9.	CONTROLLING PARTY

The company is controlled jointly by the leasehold owners of the flats in Elaine Court, the town houses freeholders and Elaine Court (Holdings) Limited.

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