REGISTERED NUMBER: 09748132 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

ON THE BRINK COHOUSING COMMUNITY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr T Heller

Ms B R Hodgkinson

Ms K M Housden

Dr P Skelton

Dr J K Wright

Ms Z R Butler

Ms J E Hipperson

Mr J F Lee

Ms J E Ray

Mr M R Weightman

Ms A E Heller

Mr R J Dunfield

Ms R S Dunfield

Ms M Pasha

Mr A Sinclair

Ms L Strudwick

Mr A Zahid

Ms R M Carnall

Ms A F Richards

Mr T C Relton

REGISTERED OFFICE:

Brincliffe House

90 Osbourne Road

Sheffield

South Yorkshire

S11 9BB

REGISTERED NUMBER:

09748132 (England and Wales)

ACCOUNTANTS:

Brown McLeod Limited

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

FIXED ASSETS

Tangible assets

3

459,666

458,242

Investment property

4

212,654

212,654

672,320

670,896

CURRENT ASSETS

Debtors

5

4,231

287

Cash at bank

51,278

77,378

55,509

77,665

CREDITORS

Amounts falling due within one year

6

8,830

9,866

NET CURRENT ASSETS

46,679

67,799

TOTAL ASSETS LESS CURRENT LIABILITIES

718,999

738,695

CREDITORS

Amounts falling due after more than one year

7

593,117

595,016

NET ASSETS

125,882

143,679

RESERVES

Income and expenditure account

125,882

143,679

125,882

143,679

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 surplus or deficit 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 23 December 2025 and were signed on its behalf by:

Mr A Sinclair - Director

Ms K M Housden - Director

1.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in surplus or deficit.

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.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 September 2024

456,832

6,859

463,691

Additions

1,706

-

1,706

At 31 August 2025

458,538

6,859

465,397

DEPRECIATION

At 1 September 2024

-

5,449

5,449

Charge for year

-

282

282

At 31 August 2025

-

5,731

5,731

NET BOOK VALUE

At 31 August 2025

458,538

1,128

459,666

At 31 August 2024

456,832

1,410

458,242

The company's freehold land and buildings are held at revalued amounts based on the directors understanding of the values of the properties at the year end date. The properties have not received a formal valuation at the year end.

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

212,654

NET BOOK VALUE

At 31 August 2025

212,654

At 31 August 2024

212,654

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

4,231

287

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

678

-

Taxation and social security

-

6

Other creditors

8,152

9,860

8,830

9,866

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

81,252

83,151

Other creditors

511,865

511,865

593,117

595,016

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

81,252

83,151