The Moorlands Flat Management Company Ltd Accounts






The Moorlands Flat Management Company Ltd

	Company No. 01801964
		Information for Filing with The Registrar
		31 July 2026

at	31 July 2026
Company No.		01801964	Notes	2026	2025
				£	£






Current assets

	Debtors		5	2,425	2,145

	Cash at bank and in hand			4,615	2,160
				7,040	4,305
Creditors: Amount falling due within one year			6	(372)	(373)
Net current assets				6,668	3,932
Total assets less current liabilities				6,668	3,932




Net assets				6,668	3,932

Capital and reserves
	Called up share capital			4	4



	Profit and loss account		7	6,664	3,928

Total equity				6,668	3,932



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 July 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 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 01 October 2026 and signed on its behalf by:
K.J. Appleson
Director
01 October 2026

for the year ended 31 July 2026

General information

The Moorlands Flat Management Company Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 01801964

Its registered office is:

Independence House

Holly Bank Road

Huddersfield

HD3 3HN

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Revenue represents amounts received from residents in respect of the communal costs of the property estate.

Revenue is recognised in the accounting period in which the amounts are received and is measured at the amount received.

Insurance proceeds and other reimbursements relating to communal expenditure are recognised separately from revenue when received.

Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-684	£	£
		Profit on ordinary activities before tax	2,736	699

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	684	175
		Expenses not deductible for tax purposes	-	-



		Not subject to tax	(684)	(175)

5	Debtors
			2026	2025
			£	£







		Prepayments and accrued income	2,425	2,145
			2,425	2,145

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£









		Accruals and deferred income	372	373
			372	373

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.