Stavros Brekoulakis Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07962599

Stavros Brekoulakis Limited

Filleted Unaudited Financial Statements

28 February 2026

Stavros Brekoulakis Limited

Financial Statements

Year ended 28 February 2026

Contents	Page

Balance sheet	1

Notes to the financial statements	2

Stavros Brekoulakis Limited

Balance Sheet

28 February 2026

	2026	2025
Note	£	£

Current assets

Debtors	6	109,641	2,110
Investments	7	829,784	739,185
Cash at bank and in hand		10,916	318,257
		---------	------------
		950,341	1,059,552

Creditors: amounts falling due within one year	8	3,773	11,280
		---------	------------
Net current assets		946,568	1,048,272
		---------	------------
Total assets less current liabilities		946,568	1,048,272

Creditors: amounts falling due after more than one year	9	3,401	37,554
		---------	------------
Net assets		943,167	1,010,718
		---------	------------

Capital and reserves

Called up share capital		100	100
Profit and loss account	10	943,067	1,010,618
		---------	------------
Shareholders funds		943,167	1,010,718
		---------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 10 July 2026 , and are signed on behalf of the board by:

Dr Stavros Brekoulakis
Director

Company registration number: 07962599

Stavros Brekoulakis Limited

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kimberley House, 31 Burnt Oak Broadway, Edgware, London, HA8 5LD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% straight line
Equipment	-	25% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 March 2025 and 28 February 2026	675	5,873	6,548
	----	-------	-------
Depreciation
At 1 March 2025 and 28 February 2026	675	5,873	6,548
	----	-------	-------
Carrying amount
At 28 February 2026	–	–	–
	----	-------	-------
At 28 February 2025	–	–	–
	----	-------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	–	205
Other debtors	109,641	1,905
	---------	-------
	109,641	2,110
	---------	-------

7. Investments

	2026	2025
	£	£
Investments	829,784	739,185
	---------	---------

Investments having an aggregated net book value of £807,100 (2025: £700,000) have an aggregate market value of £829,784 at the year end (2025: £739,185). The investments are carried at their fair market value.

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	–	7,018
Other creditors	3,773	4,262
	-------	--------
	3,773	11,280
	-------	--------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	3,401	37,554
	-------	--------

10. Reserves

	2026	2025
	£	£
Distributable reserves	882,933	933,983
Non-distributable reserves	37,450	37,450
Gain on financial assets at fair value	22,684	39,185
	---------	------------
	943,067	1,010,618
	---------	------------