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REGISTERED NUMBER: 00568638 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

25 MARCH 2024

FOR

BUCKHURST COURT LIMITED

BUCKHURST COURT LIMITED (REGISTERED NUMBER: 00568638)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 MARCH 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


BUCKHURST COURT LIMITED (REGISTERED NUMBER: 00568638)

BALANCE SHEET
25 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 1 1

CURRENT ASSETS
Debtors 6 100 100
NET CURRENT ASSETS 100 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

101

101

CAPITAL AND RESERVES
Called up share capital 7 100 100
Other reserves 1 1
SHAREHOLDERS' FUNDS 101 101

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 25 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 25 March 2024 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.

BUCKHURST COURT LIMITED (REGISTERED NUMBER: 00568638)

BALANCE SHEET - continued
25 MARCH 2024


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 14 November 2024 and were signed on its behalf by:





Ms H S Kicinski - Director


BUCKHURST COURT LIMITED (REGISTERED NUMBER: 00568638)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 MARCH 2024


1. STATUTORY INFORMATION

Buckhurst Court Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00568638

Registered office: 48 St Leonards Road
Bexhill on Sea
East Sussex
TN40 1JB

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents ground rents receivable.

Tangible fixed assets
All fixed assets are initially recorded at cost.

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.


BUCKHURST COURT LIMITED (REGISTERED NUMBER: 00568638)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 MARCH 2024


3. ACCOUNTING POLICIES - continued
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.

Depreciation
The Freehold Reversionary Interest in land owned by the company is regarded as the equivalent of freehold land. Accordingly, there is no deterioration in the asset and no depreciation needs to be charged in these accounts in accordance with the Companies Act.

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Service charges
Service charge activities are not considered to be part of the company's operations and are accounted for under a separate trust in accordance with the Landlord and Tenant Act 1985 (as revised).

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

BUCKHURST COURT LIMITED (REGISTERED NUMBER: 00568638)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 MARCH 2024


5. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 26 March 2023
and 25 March 2024 1
NET BOOK VALUE
At 25 March 2024 1
At 25 March 2023 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 100 100

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
4 Ordinary £25 100 100

8. RELATED PARTY DISCLOSURES

The directors have a leasehold interest in Buckhurst Court and as such pay ground rent to the company. During the year £4 (2023: £4) was receivable from the directors.