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REGISTERED NUMBER: 01605332 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Brittain Court (Berkshire) Management
Limited

Brittain Court (Berkshire) Management
Limited (Registered number: 01605332)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 9

Brittain Court (Berkshire) Management
Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: T Goddard
Mrs G Dorey





SECRETARY: N J T Pedersen





REGISTERED OFFICE: Pedersen & Co
Temple House, 17 Dukes Ride
CROWTHORNE
Berkshire
RG45 6LZ





REGISTERED NUMBER: 01605332 (England and Wales)





ACCOUNTANTS: PKB Accountants Limited
Chartered Certified Accountants
Beechey House
87 Church Street
Crowthorne
Berkshire
RG45 7AW

Brittain Court (Berkshire) Management
Limited (Registered number: 01605332)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1 1

CURRENT ASSETS
Debtors 5 1,550 1,550
Cash at bank 26,996 32,210
28,546 33,760
CREDITORS
Amounts falling due within one year 6 2,981 4,231
NET CURRENT ASSETS 25,565 29,529
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,566

29,530

CAPITAL AND RESERVES
Called up share capital 7 80 80
Maintenance reserve 8 21,952 13,916
Retained earnings 8 3,534 15,534
SHAREHOLDERS' FUNDS 25,566 29,530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 profit or loss 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.

Brittain Court (Berkshire) Management
Limited (Registered number: 01605332)

Balance Sheet - continued
31 December 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2024 and were signed on its behalf by:





T Goddard - Director


Brittain Court (Berkshire) Management
Limited (Registered number: 01605332)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Brittain Court (Berkshire) Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Significant judgements and estimates
In the application of the company's accounting policies, management is required to make
judgements, estimates and assumptions about the carrying values of assets and liabilities that are
not readily apparent from other sources. The estimates and underlying assumptions are based on
historical experience and other factors that are considered to be relevant. Actual results may differ
from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised if the revision
affects only that period, or in the period of the revision and future periods if the revision affects
both current and future periods.

Turnover
Turnover represents the amount of service charges payable by residents for the upkeep of the exterior and communal areas of the property. It is accounted for on an accruals basis.

Brittain Court (Berkshire) Management
Limited (Registered number: 01605332)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
The directors consider that freehold property is maintained in such a state of repair that its residual
value is at least equal to its net book value. As a result, the corresponding depreciation would not
be material and therefore is not charged in the profit and loss account.

At each balance sheet date, the Company reviews the carrying amounts of its Tangible Fixed Assets
to determine whether there is any indication that any items have suffered an impairment loss. If any
such indication exists, the recoverable amount of an asset is estimated in order to determine the
extent of the impairment loss, if any.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying
amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an
expense immediately.

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to
the revised estimate of its recoverable amount, to the extent that the increased carrying amount
does not exceed the carrying amount that would have been determined (net of depreciation) had no
impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is
recognised as income.

Financial instruments
Debtors relate to either unpaid service charges and are adjusted for impairment if considered necessary, or prepaid expenditure.

Cash is represented by cash equivalents and cash in hand with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months form the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors are detailed in Note 11 to these Financial Statements and are measured at present value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Brittain Court (Berkshire) Management
Limited (Registered number: 01605332)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 January 2023
and 31 December 2023 1
NET BOOK VALUE
At 31 December 2023 1
At 31 December 2022 1

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 1,550 1,550

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 2,981 4,231

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
16 Ordinary £5 80 80

Brittain Court (Berkshire) Management
Limited (Registered number: 01605332)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. RESERVES
Retained Maintenance
earnings reserve Totals
£    £    £   

At 1 January 2023 15,534 13,916 29,450
Deficit for the year (1,464 ) (1,464 )
Transfer (10,536 ) 8,036 (2,500 )
At 31 December 2023 3,534 21,952 25,486

Analysis of Maintenance Reserve

Transfers
Atto/fromAt
1 Januaryprofit and31 December
2023loss account2023

External redecoration4,405(2,500)1,905
Internal redecoration4,352-4,352
Flooring1,560-1,560
General3,59910,53614,135
13,9168,03621,952

9. ANALYSIS OF REPAIRS AND MAINTENANCE

The amounts paid during the year for repairs and maintenance of the property are analysed below:

£
Water leaks and damp 440
Glass repairs 240
Repair gutter/aerial 1,440
Disposal of rubbish 580

Total: 2,700

10. ANALYSIS OF DEBTORS

£
Company holding element of freehold for purchase 1,550
1,550

Brittain Court (Berkshire) Management
Limited (Registered number: 01605332)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

11. ANALYSIS OF CREDITORS

£
Accountancy accrual 840
Cleaning accrual 72
Gardening accrual 155
Receipts in advance 1875
Light and heat accrual 39
Total 2,981


Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Brittain Court (Berkshire) Management
Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brittain Court (Berkshire) Management Limited for the year ended 31 December 2023 which comprise the Income Statement, 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 firm 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/rulebook.

This report is made solely to the Board of Directors of Brittain Court (Berkshire) Management Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brittain Court (Berkshire) Management Limited and state those matters that we have agreed to state to the Board of Directors of Brittain Court (Berkshire) Management Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brittain Court (Berkshire) Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Brittain Court (Berkshire) Management Limited. You consider that Brittain Court (Berkshire) Management 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 financial statements of Brittain Court (Berkshire) Management 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 statutory financial statements.






PKB Accountants Limited
Chartered Certified Accountants
Beechey House
87 Church Street
Crowthorne
Berkshire
RG45 7AW


10 April 2024