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Residential Service Charges

Our dedicated service charge team is experienced in preparing and reporting on residential service charge accounts, including the statutory written summary of costs detailed in section 21 of the Landlord and Tenant Act 1985. Note that the summary must be certified by a qualified accountant if the property contains more than four dwellings.

We review residential service charge accounts in accordance with the ICAEW Technical Release TECH 03/11 guidance on reporting in relation to service charge accounts for residential properties.

Our adaptable approach ensures that we can provide solutions that meet our clients’ needs.

Focusing on

Preparation of Residential Service Charge Accounts

Residential service charge accounts

Take a look at the statements included as part of residential service charge accounts
Written summary of relevant costs

More about the written summary of costs in accordance with section 21 of the Landlord and Tenant Act
Residential service charge “costs incurred”

Why service charge accounts should state the basis on which accounts are prepared
Service Charge Audit

How to respond when the lease specifies that a service charge audit is required
Service Charge Certificate

Steps to take when the lease states a service charge certificate is required
Certification of individual leaseholders liability

Providing a certificate to satisfy the contractual requirements of the lease

Our
Experts

Chris Dugdale
Partner
BIO
Chris has been with M+A Partners since 1992, becoming a partner in 1994. He trained and qualified as a Chartered Accountant with Moore Stephens in London, winning a national prize for his results in the professional examinations.

Chris is proud of the way the firm has managed to move with the times without losing its focus on a partner-led, professional service. "My partners and I have regular face-to-face meeting with our clients and we invite them to give us a call if they have any concerns between meetings. It's only by knowing our clients well that we can advise them well."

Chris is also:

Trustee of The Assembly House Trust; Trustee of Priscilla Bacon Lodge Support Group; Member of Norwich Cathedral Trust Committee; Treasurer of Blakeney and District Wildfowlers Association
EXPERTISE
  • Accounting Services
  • Personal Taxation and Private Client
CONTACT
Frank Shippam
Partner
BIO
Frank joined M+A Partners at the beginning of March 2008 having previously been an Audit Manager at PKF in Norfolk and Moore Stephens in Jersey.

Frank has over 20 years' experience of managing audits across a wide range of sectors and advising clients on technical financial reporting issues. “Whilst ensuring all compliance issues are addressed, we invest in getting to understand our clients to deliver advice that is practical and relevant to them.”

Frank has an ICAEW Diploma in Charity Accounting and considerable experience of advising not-for-profit organisations on technical and strategic issues. He has managed the audits of entities in the education sector, including Academies, and advised schools on their internal controls and procedures.

Frank is also a primary school governor and a trustee of the charity Break.
EXPERTISE
  • Accounting Services
  • Audit and Assurance
CONTACT
Sam Routledge
Manager - Property Management Accounting
BIO

Sam joined M+A Partners in December 2018.


Previously a Global Change Manager with over 10 years’ experience in property management accounting. Sam specialises in RICS-compliant commercial service charges and reporting on residential service charges in accordance with the relevant ICAEW Technical Release.


He has the experience to provide services towards turnover rents, car park income and expenditure, and head lease calculations. He can also deliver training across a wide range of topical property management issues.
EXPERTISE
  • Accounting Services
CONTACT
OUR TEAM
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Property Management Accounting