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Registration number: 03794526

Brewhouse Court Management Company Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 June 2025

Brewhouse Court Management Company Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Abridged Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Abridged Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Abridged Financial Statements | 8 to 9

Brewhouse Court Management Company Limited

Company Information

Directors | Mr P Shephard Mr J Trill Mrs S Cox

Company secretary | Ms Monica Basra

Registered office | 1 Victoria Road Tamworth Staffordshire B79 7HL

Accountants | David Evans & Co Limited Business & Tax AdvisorsStowegate House Lombard Street Lichfield Staffs WS13 6DP

Brewhouse Court Management Company Limited

Directors' Report for the Year Ended 30 June 2025

The directors present their report and the abridged financial statements for the year ended 30 June 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr P Shephard

Mr J Trill

Mrs S Cox

Principal activity

The principal activity of the company is property management

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 13 August 2025 and signed on its behalf by:

......................................... Ms Monica Basra Company secretary

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Brewhouse Court Management Company Limited
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brewhouse Court Management Company Limited for the year ended 30 June 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Brewhouse Court Management Company Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Brewhouse Court Management Company Limited and state those matters that we have agreed to state to the Board of Directors of Brewhouse Court Management Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brewhouse Court Management Company Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Brewhouse Court Management Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Brewhouse Court Management Company Limited. You consider that Brewhouse Court Management Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Brewhouse Court Management Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
David Evans & Co Limited
Business & Tax Advisors
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

13 August 2025

Brewhouse Court Management Company Limited

Abridged Profit and Loss Account for the Year Ended 30 June 2025

| Note | 2025 £ | 2024 £
Gross profit |  | 26,761 | 26,914
Administrative expenses |  | (31,276) | (31,861)
Loss before tax |  | (4,515) | (4,947)
Loss for the financial year |  | (4,515) | (4,947)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Brewhouse Court Management Company Limited

Statement of Comprehensive Income for the Year Ended 30 June 2025

| 2025 £ | 2024 £
Loss for the year | (4,515) | (4,947)
Total comprehensive income for the year | (4,515) | (4,947)

Brewhouse Court Management Company Limited

(Registration number: 03794526)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors |  | 2,367 | 910
Cash at bank and in hand |  | 21,813 | 29,926
|  | 24,180 | 30,836
Prepayments and accrued income |  | 708 | 666
Total assets less current liabilities |  | 24,888 | 31,502
Accruals and deferred income |  | (10,167) | (12,266)
Net assets |  | 14,721 | 19,236
Capital and reserves |  |  |
Called up share capital | 4 | 23 | 23
Retained earnings |  | 14,698 | 19,213
Shareholders' funds |  | 14,721 | 19,236

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 13 August 2025 and signed on its behalf by:

......................................... Mrs S Cox Director

Brewhouse Court Management Company Limited

Statement of Changes in Equity for the Year Ended 30 June 2025

| Share capital £ | Retained earnings £ | Total £
At 1 July 2024 | 23 | 19,213 | 19,236
Loss for the year | - | (4,515) | (4,515)
At 30 June 2025 | 23 | 14,698 | 14,721

| Share capital £ | Retained earnings £ | Total £
At 1 July 2023 | 23 | 24,160 | 24,183
Loss for the year | - | (4,947) | (4,947)
At 30 June 2024 | 23 | 19,213 | 19,236

Brewhouse Court Management Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales .

The address of its registered office is:
1 Victoria Road
Tamworth
Staffordshire
B79 7HL

These financial statements were authorised for issue by the Board on 13 August 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Brewhouse Court Management Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 23 | 23 | 23 | 23