1 April 2025 v2026.25.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 04732659 2025-04-01 2026-03-31 04732659 2026-03-31 04732659 2025-03-31 04732659 core:WithinOneYear 2026-03-31 04732659 core:WithinOneYear 2025-03-31 04732659 core:ShareCapital 2026-03-31 04732659 core:ShareCapital 2025-03-31 04732659 core:RetainedEarningsAccumulatedLosses 2026-03-31 04732659 core:RetainedEarningsAccumulatedLosses 2025-03-31 04732659 bus:Director1 2025-04-01 2026-03-31 04732659 bus:RegisteredOffice 2025-04-01 2026-03-31 04732659 2024-04-01 2025-03-31 04732659 1 2025-04-01 2026-03-31 04732659 countries:EnglandWales 2025-04-01 2026-03-31 04732659 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04732659 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04732659 bus:SmallEntities 2025-04-01 2026-03-31 04732659 bus:FullAccounts 2025-04-01 2026-03-31
Company registration number:
04732659
4 Brick Court Chambers Management Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2026
4 Brick Court Chambers Management Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of 4 Brick Court Chambers Management Limited
Year ended
31 March 2026
As described on the statement of financial position, the Board of Directors of
4 Brick Court Chambers Management Limited
are responsible for the preparation of the
financial statements
for the year ended
31 March 2026
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
GALLAGHER & BROCKLEHURST
Accountants
50-52 Brookmans Business Park
Great North Road
Brookmans Park
Hertfordshire
AL9 6NE
United Kingdom
Date:
24 June 2026
4 Brick Court Chambers Management Limited
Statement of Financial Position
31 March 2026

|  | 2026 | 2025
--- | --- | --- | ---
| Note | £ | £
Current assets |  |  |  |  |
Debtors | 5 | 4,436 |  | 11,449 |
Cash at bank and in hand |  | 235,877 |  | 226,803 |
|  | 240,313 |  | 238,252 |
Creditors: amounts falling due within one year | 6 | (110,488 | ) | (71,097 | )
Net current assets |  | 129,825 |  | 167,155 |
Total assets less current liabilities |  | 129,825 |  | 167,155 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 172,790 |  | 172,789 |
Profit and loss account |  | (42,965 | ) | (5,634 | )
Shareholders funds |  | 129,825 |  | 167,155 |

For the year ending
31 March 2026
, 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
24 June 2026
, and are signed on behalf of the board by:

I Watson
Director

Company registration number:
04732659
4 Brick Court Chambers Management Limited
Notes to the Financial Statements
Year ended
31 March 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
50-52 Brookmans Business Park Great North Road
,
Brookmans Park
,
Hertfordshire
,
AL9 6NE
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.
The statement of income and retained earnings on page 5 is a statement of income received and expenses paid during the 12 months to the year end, except that:
a) Contributions from Members are the amounts due and not amounts received during the year. This income is derived from a fixed monthly charge which all members pay together with a percentage of the fees received by each member. In order to enable these monthly levies to be rendered on time, each Member's monthly percentage levy is based upon that Member's previous month's receipts.
b) Expense accruals and provisions, which were unpaid at the year end, are included.
c) Only substantial expense prepayments at the balance sheet date are carried forward into the next accounting year.
Rights to amend
The company retains the right to amend these financial statements, if required.
Tangible assets
The directors have deemed that the company's tangible fixed assets have no value, so any additions, sale and/or improvement to the property, office equipment, library and its other facilities have and will in the future be written off directly to the income and expenditure account, as was the position in the Chambers' previous administrative state. This is contrary to Current Accounting Standards, but the directors believe this to be the correct treatment for a mutual trading company, such as this.

## Revenue & taxation recognition

The company has no turnover as it is a mutual trading entity. As none of the company's income and property can be shared by any Member and no Member is allowed to benefit from the company's winding up, taxation is thus due only on its investment income and it has no deferred tax liabilities or assets.

## 4 Average number of employees

The average number of persons employed by the company during the year was
8
(2025:
8.00
).

## 5 Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Trade debtors | 4,436 |  | 11,449 |

## 6 Creditors: amounts falling due within one year

| 2026 | 2025
--- | --- | ---
| £ | £
Trade creditors | 72,026 |  | 42,717 |
Taxation and social security | 38,596 |  | 26,942 |
Other creditors | (134 | ) | 1,438 |
| 110,488 |  | 71,097 |

## 7 Directors' advances, credit and guarantees

None of the directors have any interest in any contracts with the company, except so far as they are Members of the company. I M Watson is declared as the person with significant control, however there is no controlling party, as the company is controlled by its Management Committee Members, who all have equal voting rights.