Arnolds Yard Management Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03983420 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Arnolds Yard Management Company Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors

4

8,844

9,702

Cash at bank

28,532

45,954

37,376

55,656

CREDITORS

Amounts falling due within one year

5

6,787

11,606

NET CURRENT ASSETS

30,589

44,050

TOTAL ASSETS LESS CURRENT LIABILITIES

30,589

44,050

RESERVES

Car park fund

6

7,959

-

Reserve fund

6

31,550

44,050

Income and expenditure account

6

(8,920

)

-

30,589

44,050

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

Mr F C Brunskill - Director

1.	STATUTORY INFORMATION

Arnolds Yard Management Company Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03983420

Registered office:

C/o Oakland Residential Mgt

20a Victoria Road

Hale

Altrincham

Cheshire

WA15 9AD

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Service charges in arrears

210

-

Other debtors

2,006

Prepayments

6,628

7,696

8,844

9,702

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Creditors

1,222

8,420

Other creditors

1,811

1,715

Tenant/lessee recharges

24

Service charges in advance

3,220

787

Accruals

510

660

6,787

11,606

6.

RESERVES

Income

and

expenditure

Car park

Reserve

account

fund

Totals

£

At 1 May 2024

-

44,050

Deficit for the year

(8,901

)

(8,901

)

Capital introduced

-

6,699

-

6,699

Transfer to reserves

8,920

1,260

13,500

23,680

Transfer from reserves

-

(26,019

)

(26,019

)

Transfer to reserve fund

(8,939

)

-

19

(8,920

)

At 30 April 2025

(8,920

)

7,959

31,550

30,589

7.	INSURANCE DECLARATION

If buildings insurance is provided under a block policy managed by Oakland Residential Management Company Limited it is in return for a commission which is received for administering the policy and managing renewals and claims.

8.	CASH AT BANK

Service charge funds were held in trust as follows:

The Royal Bank of Scotland plc

Liverpool CSC

Stephenson Way

Wavertree

Liverpool

L13 1HE

Account name: Oakland Residential Management Ltd re Arnold Yard Management Ltd Client Account

Account number: 10141759

Sort code 16 20 31

The above account is interest bearing.