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Registration number: 05234541

Brewery Court Theale Management Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Brewery Court Theale Management Limited

Contents

Company Information | 1
Balance Sheet | 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 6

Brewery Court Theale Management Limited

Company Information

Directors | N J Pywell G W Dunn S N Macdonald

Company secretary | SPEAFI Secretarial Limited

Registered office | 1 London Street Reading Berkshire RG1 4PN

Accountants | Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Brewery Court Theale Management Limited

(Registration number: 05234541)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 9,584 | 7,953
Cash at bank and in hand |  | 48,708 | 42,008
|  | 58,292 | 49,961
Creditors: Amounts falling due within one year | 5 | (25,845) | (20,025)
Net assets |  | 32,447 | 29,936
Capital and reserves |  |  |
Called up share capital |  | 13 | 13
Other reserves |  | 23,843 | 23,843
Retained earnings |  | 8,591 | 6,080
Shareholders' funds |  | 32,447 | 29,936

For the financial year ending 30 September 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:

......................................... N J Pywell Director

Brewery Court Theale Management Limited

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

| Share capital £ | Other reserves £ | Retained earnings £ | Total £
At 1 October 2023 | 13 | 6,000 | 34,829 | 40,842
Loss for the year | - | - | (10,906) | (10,906)
Transfers | - | 17,843 | (17,843) | -
At 30 September 2024 | 13 | 23,843 | 6,080 | 29,936

| Share capital £ | Other reserves £ | Retained earnings £ | Total £
At 1 October 2024 | 13 | 23,843 | 6,080 | 29,936
Profit for the year | - | - | 2,511 | 2,511
At 30 September 2025 | 13 | 23,843 | 8,591 | 32,447

Brewery Court Theale Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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 London Street
Reading
Berkshire
RG1 4PN

These financial statements were authorised for issue by the Board on 22 July 2026.

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

Revenue recognition

Service charge income represents amounts due from tenants in respect of the recovery of costs incurred in maintaining and managing the estate. Service charge income is recognised in the profit and loss account on an accruals basis over the period to which the service charges relate.
Where service charges are invoiced or demanded in advance, the proportion relating to future accounting periods is included within creditors as deferred income. Amounts receivable in respect of the current accounting period that have not yet been collected at the balance sheet date are included within debtors.
Revenue is measured at the fair value of the consideration receivable, net of any credits or adjustments due to tenants.

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.

Brewery Court Theale Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

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.

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 0 (2024 - 0).

4 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 8,875 | 5,886
Amounts owed by related parties |  | 3 | 3
Prepayments |  | 693 | 718
Other debtors |  | 13 | 1,346
|  | 9,584 | 7,953

Brewery Court Theale Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 13,797 | 9,124
Taxation and social security | 165 | -
Accruals and deferred income | 11,883 | 10,901
| 25,845 | 20,025