COTSWOLD VIEWS (MANAGEMENT) COMPANY LIMITED

COTSWOLD VIEWS (MANAGEMENT) COMPANY LIMITED
Contents Page
For the year ended 31 January 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

COTSWOLD VIEWS (MANAGEMENT) COMPANY LIMITED
Statement of Financial Position
As at 31 January 2026

	2026 £	2025 £
Current assets
Debtors	3,498	1,276
Cash at bank and in hand	231	1,524
	3,729	2,800
Creditors: amount falling due within one year	(1,483)	(1,392)
Net current assets	2,246	1,408

Total assets less current liabilities	2,246	1,408
Accruals and deferred income	(1,295)	0
Net assets	951	1,408

Capital and reserves
Profit and loss account	951	1,408
Members' funds	951	1,408

For the year ended 31 January 2026 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 accounts for the year in question in accordance with section 476.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 14 October 2026 and were signed on its behalf by:

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Sharon Mary BROWN
Director

1

COTSWOLD VIEWS (MANAGEMENT) COMPANY LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

COTSWOLD VIEWS (MANAGEMENT) COMPANY LIMITED is a private company, limited by guarantee, registered in England and Wales, registration number 02575760, registration address 27/28 EASTCASTLE STREET, LONDON , W1W 8DH.

The presentation currency is £ sterling.
The company is a company limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

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

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover & Revenue recognition

The Company is responsible for arranging the administration, maintenance, repair and insurance of the common parts of the property. Service charge contributions are payable by property owners under legally enforceable arrangements and are recognised as revenue over the period in which the related services are provided. Where services are provided evenly throughout the period, revenue is recognised on a straight-line basis.

Contributions invoiced or received in advance for future service periods are recognised as deferred income within creditors and released to revenue as the related services are provided. Related costs are recognised as the goods or services are received.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Debtors

Trade debtors are amounts due from residents for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Deferred Income

Deferred income is presented within creditors and represents contributions invoiced or received for service periods after the reporting date.

Members Liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

Members' funds

The Company is limited by guarantee and has no share capital. Members' funds represent the accumulated balance of the Company's results. Any service-charge surplus or deficit is carried forward or otherwise dealt with in accordance with the provisions of the leases.

Taxation

No corporation tax charge has been recognised for the year as the Company had no taxable profits.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 2).

2