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Registered number: 00311238
COOMBE ROADS ASSOCIATION LIMITED
(A Company Limited by Guarantee)
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2026
DJH Audit Limited
Chartered Accountants & Statutory Auditors
The Glades
Festival Way
Festival Park
Stoke on Trent
Staffordshire
ST1 5SQ
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COOMBE ROADS ASSOCIATION LIMITED
(A Company Limited by Guarantee)
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COMPANY INFORMATION
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Chartered Accountants & Statutory Auditors
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COOMBE ROADS ASSOCIATION LIMITED
(A Company Limited by Guarantee)
REGISTERED NUMBER:00311238
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BALANCE SHEET
AS AT 31 MARCH 2026
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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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 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 profit and loss account 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 26 October 2026.
................................................
Richard Kerslake
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The notes on pages 2 to 5 form part of these financial statements.
Page 1
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COOMBE ROADS ASSOCIATION LIMITED
(A Company Limited by Guarantee)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Coombe Roads Association Limited is incorporated in England and Wales and limited by guarantee. The principal activity of the company during the year was that of maintenance and management of the roads comprising the Coombe Hill Estate which includes Coombe Hill Road, Beverley Lane, Henley Drive, Coombe Hill Glade and other roads on the estate. The company registration number and address of its registered office can be found on the company information page of these financial statements.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of 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:
Income represents service charges, and if applicable special levies, invoiced during the year. Income relating to future periods is included in creditors.
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Tangible fixed assets and depreciation
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Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Land and buildings - not provided
No depreciation is charged in the financial statements as the amount of £3,315 included as land and buildings is entirely made up of freehold land.
Interest income is recognised in the Income and Expenditure account using the effective interest method.
The company exists to provide services on behalf of its Members and does not trade with a view to profit. It is therefore treated as a mutual trading company and tax only is assessable on investment income.
Long term and current asset investments are represented by deposits with financial institutions repayable on predetermined maturity dates.
Short term debtors are measured at transaction price, less any impairment.
Page 2
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COOMBE ROADS ASSOCIATION LIMITED
(A Company Limited by Guarantee)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Short term creditors are measured at transaction price.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
All income with the exception of special levies, and expenditure is exclusive of VAT.
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During the year, no director received any emoluments (2025 - £NIL).
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The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
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Page 3
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COOMBE ROADS ASSOCIATION LIMITED
(A Company Limited by Guarantee)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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Current asset investments
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Taxation and social security
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Service charge fund
The service charge fund represents cumulative surplus and deficit.
Page 4
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COOMBE ROADS ASSOCIATION LIMITED
(A Company Limited by Guarantee)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
The company is a private company limited by guarantee 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.
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Related party transactions
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Each director pays service charges to the company and where applicable directors will also pay special levies for any building work carried out on their properties. The amounts are in the normal course of business.
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The auditor's report on the financial statements for the year ended 31 March 2026 was unqualified.
The audit report was signed on 26 October 2026 by Craig McIntyre ACA (Senior Statutory Auditor) on behalf of DJH Audit Limited.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
Page 5
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