Minton Brewery Court Limited - Filleted accounts

Registered number

09378089

Minton Brewery Court Limited

Filleted Accounts

31 March 2025

Minton Brewery Court Limited
Registered number: 09378089
Balance Sheet
at 31 March 2025

Notes		2025		2024
£			£
Fixed assets
Investments	3	344,773		363,151

Current assets
Debtors	4	238,922		152,838
Cash at bank and in hand		24,637		86,736
		263,559		239,574

Creditors: amounts falling due within one year	5	(2,885)		(1,700)

Net current assets		260,674		237,874

Total assets less current liabilities and net assets		605,447		601,025

Capital and reserves
Called up share capital		4		4
Retained earnings		605,443		601,021

Shareholders' funds		605,447		601,025

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit of its financial statements under section 477 of the Companies Act 2006 ('the Act') 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 Act.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
In accordance with section 444 of the Act, neither the profit and loss account nor the directors' report for the year ended 31 March 2025 are delivered.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.




M D Thompson
Director
Approved by the board on 11 December 2025

The notes on pages 2 to 3 form part of these financial statements.

Minton Brewery Court Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1	Accounting policies

	Basis of preparation of financial statements
	The financial statements have been prepared in accordance with the provisions of FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland ("FRS 102") (as applied to small entities by section 1A of the standard) and the Companies Act 2006 ("the Act"). A summary of the material accounting policies, which have been consistently applied, and which have remained unchanged from the previous period, is given below.
	Turnover
	Turnover represents income from investments excluding value added tax. All turnover arises in the United Kingdom.
	Investments and impairment of investments
	Investments in non-publicly traded financial assets, where the fair value cannot be reliably measured, and which are effective equity of the issuer, are stated at cost. All investments stated at cost are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable. When a review for impairment is conducted, the recoverable amount is assessed by reference to the net present value of expected future cash flows of the relevant investment, or the net equity of the investment at the date of the review. Income and gains from investments are accounted for in the profit and loss account upon whichever is the earlier of either being advised of quantified entitlement to share of profit by the investee entity or receipt of profit distributions from the entity.
	Current and deferred taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences arising from the recognition of income and expenses in the financial statements in periods different from those in which they are included in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
2	Employees	2025		2024

	The average number of employees during the year, including directors, was	4		4


3	Investments
Investments in
financial
assets
£
	Cost
	At 1 April 2024			363,151
	Additions			9,318
	Disposals			(27,696)
	At 31 March 2025			344,773

4	Debtors	2025		2024
£			£

	Trade debtors	230,000		150,000
	Prepayments and accrued income	8,922		2,838
		238,922		152,838


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Corporation tax	1,185		-
	Accruals and deferred income	1,700		1,700
		2,885		1,700

6	Statutory information

	Minton Brewery Court Limited is a private company limited by shares and incorporated in England and Wales, registration number 09378089. Its registered office is 39a Joel Street, Northwood Hills, Middlesex, HA6 1NZ.