Waverley Garden Limited - Filleted accounts

Registered number

02366732

Waverley Garden Limited

Report and Accounts

31 March 2025

Waverley Garden Limited
Registered number:	02366732
Balance Sheet
as at 31 March 2025

		2025		2024
£			£
Current assets
Debtors		12		12

		12		12


Capital and reserves
Called up share capital		12		12

Shareholders' funds		12		12


The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 480 of the Companies Act 2006 relating to dormant companies.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

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.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. A profit and loss account has not been delivered to the Registrar of Companies.





B J Davies
Director
Approved by the board on 26 November 2025

Waverley Garden Limited
Notes to the Accounts
for the year ended 31 March 2025

1	Accounting policies
	The accounts have been prepared under the historical cost convention.


2	Company status and service charge funds

	Company is a non-profit making organisation formed as a requirement under the head lease of the property located at 34-37 Beaumont Street, London W1, for the purpose of managing the property on behalf of the leaseholders. The property comprises of twelve flats under long leaseholds and each flat leaseholder(s) holds one share in the company. Historically, service charge balances and transactions were included in the company’s statutory accounts. However, in accordance with ICAEW Technical Release Tech 03/11, service charge income, expenditure, assets, and liabilities are held on trust for the leaseholders. Service charge transactions are accounted for separately in the annual service charge accounts prepared for the leaseholders. No service charge-related transactions or balances are included in these financial statements, other than the company’s own share capital. The company had no transactions in the year, other than those permitted for a dormant company, and therefore qualifies as dormant for the period.


3	Restatement of comparatives

	Due to the changes outlined in disclosure Note 2 above, the comparative figures for the year ended 31 March 2025 have been restated to exclude service charge–related balances.


4	Other information

	Waverley Garden Limited is a private company limited by shares and incorporated in England. Its registered office is:

	LPS Livingstone
	Wenzel House
	Olds Approach
	Watford
	WD18 9AB