Brasii Manco (Lodge Farm) LImited iXBRL

Brasii Manco (Lodge Farm) LImited

(A company limited by guarantee, not having a share capital)

Abridged Unaudited Financial Statements

for the financial year ended 28 February 2025

Brasii Manco (Lodge Farm) LImited

(A company limited by guarantee, not having a share capital)

Company Registration Number: 14695217

ABRIDGED BALANCE SHEET

as at 28 February 2025

		2025	2024
	Notes	£	£


Creditors:

amounts falling due after more than one year

(721)

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Net (Liabilities)/Assets

(721)

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Reserves

Called up share capital

Retained (deficit)/surplus

(721)

─────────

Equity attributable to owners of the company

(721)

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 20 November 2025 and signed on its behalf by



Mr Mark Hogan
Director

Brasii Manco (Lodge Farm) LImited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 28 February 2025

General Information

Brasii Manco (Lodge Farm) LImited is a company limited by guarantee incorporated and registered in England. The registered number of the company is 14695217. The registered office of the company is Unit 5E Park Farm, Chichester Road, Arundel, West Sussex, BN18 0AG, United Kingdom which is also the principal place of business of the company. Residents property management. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 28 February 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources, together with support from its parent company, to continue in operational existence for at least the next twelve months following the approval of these financial statements. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Employees

The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).

Capital commitments

The company had no material capital commitments at the financial year-ended 28 February 2025.

Parent company

The company regards Brasii Holdings 1 Limited as its parent company.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.