PARHAM COURT LIMITED


Directors	JUDSON, Margaret Joan
	NEWTON, Mary
	SOUTHEY, David James


Registered Address	12a Marlborough Place
	Brighton
	BN1 1WN


Registered Number	00832297 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		7,554		7,554
			7,554		7,554
Current assets
Debtors	4	5,783		6,396
Cash at bank and on hand		43,013		67,717
		48,796		74,113
Creditors amounts falling due within one year	5	(1,504)		(8,734)
Net current assets (liabilities)			47,292		65,379
Total assets less current liabilities			54,846		72,933
Net assets			54,846		72,933
Capital and reserves
Called up share capital			90		90
Share premium			7,525		7,525
Other reserves			34		34
Profit and loss account			47,197		65,284
Shareholders' funds			54,846		72,933

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 21 April 2026, and are signed on its behalf by:

JUDSON, Margaret Joan
Director
Registered Company No. 00832297

PARHAM COURT LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

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.

	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 policy
	Turnover represents maintenance receivable for the upkeep of the property at Parham Court, Grand Avenue, Worthing. The company is not registered for value added tax.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset.

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 April 25	7,554	7,554
At 31 March 26	7,554	7,554
Net book value
At 31 March 26	7,554	7,554
At 31 March 25	7,554	7,554

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	-	1,088
Prepayments and accrued income	5,783	5,308
Total	5,783	6,396

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Other creditors	750	5,000
Accrued liabilities and deferred income	754	3,734
Total	1,504	8,734