Brent Housing Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04325154 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BRENT HOUSING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B M Monaghan

REGISTERED OFFICE:

C/o Sterling House

2b Fulbourne Road

Walthamstow

E17 4EE

REGISTERED NUMBER:

04325154 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

18,331,008

18,324,317

CURRENT ASSETS

Cash at bank

308,239

159,214

CREDITORS

Amounts falling due within one year

5

989,086

349,789

NET CURRENT LIABILITIES

(680,847

)

(190,575

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

17,650,161

18,133,742

CREDITORS

Amounts falling due after more than one
year

6

4,199,291

4,816,813

NET ASSETS

13,450,870

13,316,929

CAPITAL AND RESERVES

Called up share capital

8

500

Share premium

9

333,334

Revaluation reserve

9

10,695,831

Retained earnings

9

2,421,205

2,287,264

SHAREHOLDERS' FUNDS

13,450,870

13,316,929

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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 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.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

B M Monaghan - Director

1.	STATUTORY INFORMATION

Brent Housing Ltd is a private company, limited by shares , 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST OR VALUATION

At 1 November 2024

18,300,000

410

93,429

29,216

18,423,055

Additions

12,770

-

12,770

At 31 October 2025

18,312,770

410

93,429

29,216

18,435,825

DEPRECIATION

At 1 November 2024

-

403

81,445

16,890

98,738

Charge for year

-

2

2,996

3,081

6,079

At 31 October 2025

-

405

84,441

19,971

104,817

NET BOOK VALUE

At 31 October 2025

18,312,770

5

8,988

9,245

18,331,008

At 31 October 2024

18,300,000

7

11,984

12,326

18,324,317

Cost or valuation at 31 October 2025 is represented by:

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

Valuation in 2017

7,764,585

-

7,764,585

Valuation in 2018

160,000

-

160,000

Valuation in 2019

91,567

-

91,567

Valuation in 2020

80,640

-

80,640

Valuation in 2021

741,239

-

741,239

Valuation in 2022

1,290,000

-

1,290,000

Valuation in 2023

602,844

-

602,844

Valuation in 2024

(34,044

)

-

(34,044

)

Cost

7,615,939

410

93,429

29,216

7,738,994

18,312,770

410

93,429

29,216

18,435,825

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts (see note 7)

627,771

47,285

Tax

79,598

33,364

Other creditors

47,427

35,750

Directors' current accounts

221,690

Accrued expenses

12,600

11,700

989,086

349,789

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans (see note 7)

3,755,911

4,373,433

Other loans

443,380

4,199,291

4,816,813

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,755,911

4,237,904

7.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

Amounts falling due within one year or on demand:

Bank overdrafts

3,882

4,637

Bank loans

623,889

42,648

627,771

47,285

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

39,529

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

96,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,755,911

4,237,904

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

500

Ordinary

£1

500

9.

RESERVES

Retained

Share

Revaluation

earnings

premium

reserve

Totals

£

At 1 November 2024

2,287,264

333,334

10,695,831

13,316,429

Profit for the year

133,941

At 31 October 2025

2,421,205

333,334

10,695,831

13,450,370