For the financial year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The Old Bakery (Westhoughton) Management Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Douglas Bank House, Wigan Lane, Wigan, Greater Manchester, England, WN1 2TB.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents service charges receivable.

Turnover is recognised once the period of service has accrued and the charge then becomes collectable from the landlord.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

The following assets and liabilities are classified as financial instruments; bank accounts, prepayments and accruals.

Financial instruments that are payable or receivable within one year, typically bank accounts, prepayments and accruals are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

The company's activities are classed by the Inland Revenue as mutual trading, and consequently, any provision for corporation tax in the year has only been made in respect of bank interest receivable, if applicable.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

The average monthly number of persons (including directors) employed by the company during the year was:

The directors all own a property which benefits from both the management and maintenance provided by the company.

Service charges are paid by the directors at equal rates.

The company is under the control of the directors.