Belmont Court Freehold Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05538934 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BELMONT COURT FREEHOLD COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A C Jamieson

R A F Pearce

Mrs R E Sherriff

SECRETARY:

Pearsons Partnerships Limited

REGISTERED OFFICE:

Pearsons Block & Estate Management

2 & 4 New Road

Southampton

SO14 0AA

REGISTERED NUMBER:

05538934 (England and Wales)

ACCOUNTANTS:

Fraser CGA Winchester

12A Vicarage Farm

Business Park

Winchester Road

Fair Oak

Hampshire

SO50 7HD

FIXED ASSETS

Tangible assets

4

7,958

CURRENT ASSETS

Cash at bank

5

1,956

3,714

CREDITORS

Amounts falling due within one year

6

(1,947

)

(3,705

)

NET CURRENT ASSETS

9

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,967

CAPITAL AND RESERVES

Called up share capital

9

Retained earnings

7,958

SHAREHOLDERS' FUNDS

7,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 5 November 2025 and were signed on its behalf by:

A C Jamieson - Director

1.	STATUTORY INFORMATION

Belmont Court Freehold Company 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements have been prepared under the historical cost convention. The company has no income or expenditure in its own right, all transactions in the year being related to the maintenance of the common parts in accordance with the lease. Service charges collected are held on trust for the purpose of meeting the relevant costs in relation to the property in accordance with the provisions of section 42 of the Landlords and Tenant Act 1987

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

This represents the freehold reversion in the land and buildings at Belmont Court, 9 Belmont Road, Southampton, Hampshire SO17 2UB stated at cost. The leases run for 999 years from 25 March 1963.

5.	CASH AT BANK

2025

2024

£

Bank account no. 1

1,956

3,714

At the balance sheet dated the company bank account also contained £1946 which is held on trust under section 42 of the Landlords and Tenant Act 1987. The amount is also shown as a creditor due within one year.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

1,947

3,705