31 Brock Street Property Management Comp - Limited company accounts 25.1

REGISTERED NUMBER: 09996759 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 28 February 2026

for

31 Brock Street Property Management

Company Limited

Page

Company Information

1

Report of the Directors

2

Chartered Accountants' Report

3

Income Statement

4

Other Comprehensive Income

5

Balance Sheet

6

Statement of Changes in Equity

7

Notes to the Financial Statements

8

DIRECTORS:

Mrs B E Atley

Nine United Properties UK Limited

Mrs H Grosscurth-West

T West

REGISTERED OFFICE:

31 Brock Street

Bath

BA1 2LN

REGISTERED NUMBER:

09996759 (England and Wales)

ACCOUNTANTS:

Krogh & Partners Limited

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

The directors present their report with the financial statements of the company for the year ended 28 February 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of acquire, hold, maintain, repair, manage and administer the freehold or leasehold land and buildings.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 March 2025 to the date of this report.

Mrs B E Atley

Nine United Properties UK Limited

Mrs H Grosscurth-West

T West

POST BALANCE SHEET EVENTS

No post balance sheet events have occurred since 28 February 2026 which require reporting or disclosing in the accounts.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs B E Atley - Director

2 October 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 31 Brock Street Property Management Company Limited for the year ended 28 February 2026 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of 31 Brock Street Property Management Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of 31 Brock Street Property Management Company Limited and state those matters that we have agreed to state to the Board of Directors of 31 Brock Street Property Management Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 31 Brock Street Property Management Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that 31 Brock Street Property Management Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of 31 Brock Street Property Management Company Limited. You consider that 31 Brock Street Property Management Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of 31 Brock Street Property Management Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Krogh & Partners Limited

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

9 October 2026

TURNOVER

4,800

Administrative expenses

4,937

4,890

OPERATING DEFICIT

(137

)

(90

)

Interest receivable and similar income

137

90

SURPLUS BEFORE TAXATION

-

Tax on surplus

4

-

SURPLUS FOR THE FINANCIAL YEAR

-

SURPLUS FOR THE YEAR

-

OTHER COMPREHENSIVE INCOME

Reserved for maintenance

2,085

2,189

Income tax relating to other comprehensive
income

-

OTHER COMPREHENSIVE INCOME
FOR THE YEAR, NET OF INCOME TAX

2,085

2,189

TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

2,085

2,189

CURRENT ASSETS

Cash at bank

14,401

11,347

CREDITORS

Amounts falling due within one year

5

971

2

NET CURRENT ASSETS

13,430

11,345

TOTAL ASSETS LESS CURRENT
LIABILITIES

13,430

11,345

RESERVES

Reserves for maintenance

6

13,430

11,345

13,430

11,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

Mrs B E Atley - Director

Nine United Properties UK Limited - Director

Mrs H Grosscurth-West - Director

T West - Director

Retained

Total

earnings

equity

£

Balance at 1 March 2024

9,156

Changes in equity

Total comprehensive income

2,189

Balance at 28 February 2025

11,345

Changes in equity

Total comprehensive income

2,085

Balance at 28 February 2026

13,430

1.	STATUTORY INFORMATION

31 Brock Street Property Management Company Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Creditors

Creditors are carried at payment or settlement amounts. Where the time value of money is material, creditors are carried at amortized cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 28 February 2026 nor for the year ended 28 February 2025.

Tax effects relating to effects of other comprehensive income

2026

Gross

Tax

Net

£

Reserved for maintenance

2,085

-

2,085

2025

Gross

Tax

Net

£

Reserved for maintenance

2,189

-

2,189

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed to group undertakings

968

-

Accruals

3

2

971

2

6.

RESERVES

Reserves

for

maintenance

£

At 1 March 2025

11,345

Surplus for the year

-

Reserved for this year

2,085

At 28 February 2026

13,430

7.

CAPITAL

The company is limited by Guarantee and does therefore not have share capital.

The liability of each member is limited to £1.00, being the amount that each member undertakes to contribute to the assets of the Company in event of its being wound up while he is a member or within one year after he ceases to be a member, for:

(a) payment of the Company's debts and liabilities contracted before he ceases to be a member,

(b) payment of the costs, charges and expenses of winding up, and

(c) adjustment of the rights of the contributories among themselves.