Company registration number 10890328 (England and Wales)
113 BROADHURST GARDENS RTM COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
113 BROADHURST GARDENS RTM COMPANY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
113 BROADHURST GARDENS RTM COMPANY LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
2,487
1,650
Cash at bank and in hand
892
15,206
3,379
16,856
Creditors: amounts falling due within one year
5
(3,452)
(3,852)
Net current (liabilities)/assets
(73)
13,004
Reserves
Other reserves
909
909
Income and expenditure account
(982)
12,095
Total members' funds
(73)
13,004

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 February 2026 and are signed on its behalf by:
S Krishna
Director
Company registration number 10890328 (England and Wales)
113 BROADHURST GARDENS RTM COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

113 Broadhurst Gardens RTM Company Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is C/o Tant Building Management Ltd, Highstone House, 165 High Street, Barnet, EN5 5SU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

113 BROADHURST GARDENS RTM COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the director's opinion there are no significant judgements or key sources of estimation uncertainty.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
113 BROADHURST GARDENS RTM COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Service charges in advance
1,121
340
Other debtors
1,366
1,310
2,487
1,650
5
Creditors: amounts falling due within one year
2025
2024
£
£
Service charges due
420
910
Other creditors
3,032
2,942
3,452
3,852
6
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

7
Directors' transactions

The directors own property managed by the company and all pay service charge at normal rates.

2025-07-31 2024-08-01 false false false 05 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity V Eleftheriou S Krishna P Gibbs C Dibbs 10890328 2024-08-01 2025-07-31 10890328 2025-07-31 10890328 2024-07-31 10890328 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 10890328 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 10890328 core:WithinOneYear 2025-07-31 10890328 core:WithinOneYear 2024-07-31 10890328 core:CurrentFinancialInstruments 2025-07-31 10890328 core:CurrentFinancialInstruments 2024-07-31 10890328 core:OtherMiscellaneousReserve 2025-07-31 10890328 core:OtherMiscellaneousReserve 2024-07-31 10890328 core:RetainedEarningsAccumulatedLosses 2025-07-31 10890328 core:RetainedEarningsAccumulatedLosses 2024-07-31 10890328 bus:Director2 2024-08-01 2025-07-31 10890328 2023-08-01 2024-07-31 10890328 bus:CompanyLimitedByGuarantee 2024-08-01 2025-07-31 10890328 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10890328 bus:FRS102 2024-08-01 2025-07-31 10890328 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 10890328 bus:Director1 2024-08-01 2025-07-31 10890328 bus:Director3 2024-08-01 2025-07-31 10890328 bus:Director4 2024-08-01 2025-07-31 10890328 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP