← Back to records
AUDIT Audit Report · 2025-05-15
Audit Report — 2025
| Reference | 2025-audit-report |
|---|---|
| Document Type | Audit Report audit |
| Date | 2025-05-15 (14 May 2025) |
| Issued by | Adenjo Gestión SL |
| Affects | All buildings (5 of 5) |
| Available in | ENESSVARFR |
| Storage ?Cryptographic hash for verifying that this file matches the original on record. | r2://2025/Audit_Report_2025_signed.pdf |
Owner-prepared summary. Original document is the authoritative source.
At a glance
- The document is an Independent Accounting Review Report for Señorío de Aloha Owners’ Community covering the financial year ended 31 December 2025.
- The audit was performed by Ana Belén Ruiz Casanueva, economist (N.I.F. 28.718.757-Z).
- The review examined the Balance Sheet and the Income and Expenditure Account and was conducted in accordance with generally accepted accounting principles in Spain.
- The auditor concluded that the financial statements present a fair view of the community’s financial position and results as of 31 December 2025.
- The report was issued in Marbella on 16 March 2026.
Auditor’s opinion
The external auditor conducted an audit of the financial statements of Comunidad de Propietarios Conjunto Señorío de Aloha for the year ended 31 December 2024. In our opinion, the financial statements present fairly, in all material respects, the financial position of the community.
Income and expenditure summary
| Item | Budget 2024 | Actual 2024 | Variance |
|---|---|---|---|
| Community fees | €715,000 | €718,400 | +€3,400 |
| Total income | €715,000 | €718,400 | +€3,400 |
| Garden maintenance | €180,000 | €178,200 | -€1,800 |
| Pool maintenance | €95,000 | €96,100 | +€1,100 |
| Security | €140,000 | €139,800 | -€200 |
| Insurance | €85,000 | €84,600 | -€400 |
| Administration | €60,000 | €58,900 | -€1,100 |
| Utilities | €120,000 | €117,800 | -€2,200 |
| Reserve fund | €35,000 | €38,800 | +€3,800 |
| Total expenditure | €715,000 | €714,200 | -€800 |
Net surplus 2024: €4,200 (carried forward to reserve fund).
Reserve fund
Balance at 1 January 2024: €138,600. Contributions during 2024: €38,800. Balance at 31 December 2024: €142,800.
Unofficial translation. The Spanish original is the legal document.