Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 true 1 January 2025 31 December 2025 31 December 2025 06919447 Mr D T Edwards Ms V S Turner Welden & Edwards Estate Management Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06919447 2024-12-31 06919447 2025-12-31 06919447 2025-01-01 2025-12-31 06919447 frs-core:CurrentFinancialInstruments 2025-12-31 06919447 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06919447 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 06919447 frs-bus:FullAccounts 2025-01-01 2025-12-31 06919447 frs-bus:SmallEntities 2025-01-01 2025-12-31 06919447 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06919447 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06919447 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 06919447 frs-bus:Director1 2025-01-01 2025-12-31 06919447 frs-bus:Director2 2025-01-01 2025-12-31 06919447 frs-bus:Director3 2025-01-01 2025-12-31 06919447 frs-bus:Director3 2025-12-31 06919447 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06919447 frs-core:CurrentFinancialInstruments 1 2025-12-31 06919447 frs-countries:EnglandWales 2025-01-01 2025-12-31 06919447 2023-12-31 06919447 2024-12-31 06919447 2024-01-01 2024-12-31 06919447 frs-core:CurrentFinancialInstruments 2024-12-31 06919447 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06919447 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 06919447
The Moorhayes Park Open Space Management Company Limited
Directors' Report and
Financial Statements
For The Year Ended 31 December 2025
The Moorhayes Park Open Space Management Company Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Accountant's Report | 3
Income and Expenditure Account | 4
Balance Sheet | 5
Notes to the Financial Statements | 6

Page 1
The Moorhayes Park Open Space Management Company Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr D T Edwards
| Ms V S Turner
Secretary | Welden & Edwards Estate Management Limited
Company Number | 06919447
Registered Office | 53 Bampton Street
| Tiverton
| Devon
| EX16 6AL
Accountants | SMV Associates Ltd
| 4 Cedar Court
| Tiverton Business Park
| Tiverton
| Devon
| EX16 6GT

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The Moorhayes Park Open Space Management Company Limited
Company No. 06919447
Directors' Report For The Year Ended 31 December 2025
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2025.
Principal Activity
The company's principal activity continues to be the management of the open spaces in the Moorhayes residential area in Tiverton, Devon.
Directors
The directors who held office during the year were as follows:

Mr D T Edwards
Mr C A Hooper | Resigned | 07/11/2025
Ms V S Turner

Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr D T Edwards Director
7 July 2026

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The Moorhayes Park Open Space Management Company Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of The Moorhayes Park Open Space Management Company Limited for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Moorhayes Park Open Space Management Company Limited which comprise the Income and Expenditure Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of The Moorhayes Park Open Space Management Company Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Moorhayes Park Open Space Management Company Limited and state those matters that we have agreed to state to the directors of The Moorhayes Park Open Space Management Company Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Moorhayes Park Open Space Management Company Limited and its directors as a body for our work or for this report.
It is your duty to ensure that The Moorhayes Park Open Space Management Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Moorhayes Park Open Space Management Company Limited . You consider that The Moorhayes Park Open Space Management Company Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Moorhayes Park Open Space Management Company Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7 July 2026

SMV Associates Ltd
4 Cedar Court
Tiverton Business Park
Tiverton
Devon
EX16 6GT
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The Moorhayes Park Open Space Management Company Limited
Income and Expenditure Account
For The Year Ended 31 December 2025
Income and Expenditure Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 16,425 |  | 17,175
GROSS SURPLUS |  | 16,425 |  | 17,175
Administrative expenses |  | (19,234 ) |  | (19,166 )
OPERATING DEFICIT |  | (2,809 ) |  | (1,991 )
Other interest receivable and similar income |  | 151 |  | 223
DEFICIT FOR THE FINANCIAL YEAR |  | (2,658 ) |  | (1,768 )

The notes on page 6 form part of these financial statements.
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The Moorhayes Park Open Space Management Company Limited
Balance Sheet
As At 31 December 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 14,584 |  | 16,147 |
Cash at bank and in hand |  | 14,432 |  | 16,670 |
|  | 29,016 |  | 32,817 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,303 ) |  | (2,446 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,713 |  | 30,371
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,713 |  | 30,371
NET ASSETS |  |  | 27,713 |  | 30,371
Income and Expenditure Account |  |  | 27,713 |  | 30,371
MEMBERS' FUNDS |  |  | 27,713 |  | 30,371

For the year ending 31 December 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr D T Edwards Director
7 July 2026

The notes on page 6 form part of these financial statements.
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The Moorhayes Park Open Space Management Company Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The Moorhayes Park Open Space Management Company Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 06919447 . The registered office is 53 Bampton Street, Tiverton, Devon, EX16 6AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover consists of fees and charges received from owners of the properties surrounding the open spaces.
2.3. Taxation
There is no corporation tax liability as the company's business consists of the management, on a non profit making basis, of the open space for the owners of the surrounding properties.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,929 |  | 3,657
Sundry debtors | 12,655 |  | 12,490
| 14,584 |  | 16,147

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,828
Sundry creditors | 823 |  | 138
Accruals and deferred income | 480 |  | 480
| 1,303 |  | 2,446

6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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