Company Registration No. 02894425 (England and Wales)
BRENTOR COURT (PLYMOUTH) MANAGEMENT COMPANY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
BRENTOR COURT (PLYMOUTH) MANAGEMENT COMPANY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
BRENTOR COURT (PLYMOUTH) MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1
1
Current assets
Debtors
4
73
71
Cash at bank and in hand
16,652
15,247
16,725
15,318
Creditors: amounts falling due within one year
5
(360)
(360)
Net current assets
16,365
14,958
Net assets
16,366
14,959
Reserves
Income and expenditure account
16,366
14,959
Total members' funds
16,366
14,959

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

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 June 2026 and are signed on its behalf by:
Mr J King
Director
Company registration number 02894425 (England and Wales)
BRENTOR COURT (PLYMOUTH) MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -
1
Accounting policies
Company information

Brentor Court (Plymouth) Management Company Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 4 Heathfield Avenue, Catisfield, Fareham, PO15 5QD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Tangible fixed assets
Freehold land and buildings
Not depreciated
Fixed assets comprise the freehold of the land on the north side of Brentor Road, Plymouth, Devon, for which the purchase price was £1.
The flats build thereon are subject to covenants and leases and the HM Land Registry certificate is hold by one of the directors. The directors do not consider it appropriate or practicable to revalue the freehold land.
1.4
Taxation

The company is not carrying on a business for the purposes of making a profit and is therefore exempt from corporation tax.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
BRENTOR COURT (PLYMOUTH) MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 March 2025 and 28 February 2026
1
Depreciation and impairment
At 1 March 2025 and 28 February 2026
-
0
Carrying amount
At 28 February 2026
1
At 28 February 2025
1
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
73
71
5
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
360
360
6
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1 0.

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