BROE HOLD CO LTD


Directors	Christos Alexander Malakouna
	Yvonne Angela Malakouna


Registered Address	214 Grangewood House 43 Oakwood Hill
	Loughton
	IG10 3TZ


Registered Number	15106265 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		100		100
			100		100
Current assets
Debtors	4	-		12,000
Cash at bank and on hand		156,154		48,380
		156,154		60,380
Creditors amounts falling due within one year	5	(3,421)		(1,780)
Net current assets (liabilities)			152,733		58,600
Total assets less current liabilities			152,833		58,700
Net assets			152,833		58,700
Capital and reserves
Called up share capital			1		1
Profit and loss account			152,832		58,699
Shareholders' funds			152,833		58,700

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2026, and are signed on its behalf by:

Christos Alexander Malakouna
Director
Registered Company No. 15106265

BROE HOLD CO LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments
	The investment represents the company acquiring 50% of the share capital of MS CONSULTING PARTNERS LIMITED, a company registered in England whose principal activity is that of an management consultancy.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 September 24	100	100
At 31 August 25	100	100
Net book value
At 31 August 25	100	100
At 31 August 24	100	100

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	12,000
Total	-	12,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	3,421	1,680
Other creditors	-	100
Total	3,421	1,780