Registered number
01271540
BILLET COURT (BERKHAMSTED) MANAGEMENT COMPANY LIMITED
Filleted Accounts
30 April 2025

BILLET COURT (BERKHAMSTED) MANAGEMENT COMPANY LIMITED
Registered number: | 01271540
Statement of Financial Position
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 7,607 |  |  | 7,608
Current assets
Debtors | 4 |  | 8,234 |  |  | 8,386
Cash at bank and in hand |  |  | 21,199 |  |  | 13,211
|  |  | 29,433 |  |  | 21,597
Creditors: amounts falling due within one year | 5 |  | (4,740) |  |  | (9,749)
Net current assets |  |  |  | 24,693 |  |  | 11,848
Net assets |  |  |  | 32,300 |  |  | 19,456
Capital and reserves
Called up share capital |  |  |  | 321 |  |  | 321
Property maintenance reserve | 6 |  |  | 36,503 |  |  | 30,163
Profit and loss account |  |  |  | (4,524) |  |  | (11,028)
Shareholders' funds |  |  |  | 32,300 |  |  | 19,456
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Lamb
Director
Approved by the board on 19 January 2026

BILLET COURT (BERKHAMSTED) MANAGEMENT COMPANY LIMITED
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings
| The buildings are not depreciated, as they are maintained to such a standard as to ensure the market value is always in excess of cost or net book value
| Fixtures, fittings, tools and equipment | over 4 years
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 May 2024 | 7,607 |  | 172 |  | 7,779
| Disposals | - |  | (172) |  | (172)
| At 30 April 2025 | 7,607 |  | - |  | 7,607
| Depreciation
| At 1 May 2024 | - |  | 171 |  | 171
| On disposals | - |  | (171) |  | (171)
| At 30 April 2025 | - |  | - |  | -
| Net book value
| At 30 April 2025 | 7,607 |  | - |  | 7,607
| At 30 April 2024 | 7,607 |  | 1 |  | 7,608
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 666 |  | 1,379
| Other debtors | 7,568 |  | 7,007
|  |  |  |  |  | 8,234 |  | 8,386
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 4,040 |  | 8,999
| Other creditors | 700 |  | 750
|  |  |  |  |  | 4,740 |  | 9,749
6 | Property maintenance reserve | 2025 |  | 2024
£ | £
| At 1 May 2024 | 30,163 |  | 26,663
| Transfer from profit and loss account | 2,500 |  | 3,500
| Contribution from Owners | 3,840 |  | -
| At 30 April 2025 | 36,503 |  | 30,163
|  | B/fwd | Increase | Decrease | Balance
| Roof | 26,663 |  | 6,840 |  |  |  | 33,503
| Car park & Carpets | 3,500 |  | 500 |  | - |  | 4,000
|  | 30,163 |  | 7,340 |  | - |  | 37,503
7 | Related party transactions
| The Company trades solely with its Members, each of whom owns 1/16th of the Ordinary Share Capital of the Company. Each Member is charged annually for service charges, 2025- £1,980 (2024- £1,740). There are no other related party transactions to disclose.
8 | Controlling party
| The Company is controlled by its Members, a full list of the members is available at Companies House.
9 | Other information
| BILLET COURT (BERKHAMSTED) MANAGEMENT COMPANY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 147 Hempstead Road
| Watford
| Herts
| WD17 3HF

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