| The Old Brewery (Hambledon) Limited |
| Registered number: 07196297 |
| Balance Sheet |
| as at 31 May 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
271 |
|
|
301 |
|
| Current assets |
| Debtors |
4 |
|
865 |
|
|
837 |
| Cash at bank and in hand |
|
|
37,192 |
|
|
36,817 |
|
|
|
38,057 |
|
|
37,654 |
|
| Creditors: amounts falling due within one year |
5 |
|
(714) |
|
|
(678) |
|
| Net current assets |
|
|
|
37,343 |
|
|
36,976 |
|
| Total assets less current liabilities |
|
|
37,614 |
|
|
37,277 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Reserve |
|
|
|
36,219 |
|
|
35,869 |
| Income and expenditure account |
|
|
|
1,395 |
|
|
1,408 |
|
|
|
|
|
37,614 |
|
|
37,277 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies' regime. The statement of income and retained earnings has not been delivered to the Registrar of Companies. |
|
|
|
| …………………………………… |
| Mr T H M Wood |
| Director |
| Approved by the board on 27 October 2026 |
|
| The Old Brewery (Hambledon) Limited |
| Notes to the Accounts |
| for the year ended 31 May 2026 |
|
|
| 1 |
Accounting policies |
|
|
The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied: |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, Section 1A (small entities). There have been no material departures from that standard. |
|
|
Income |
|
Income is measured at the fair value of the consideration received or receivable and represents the value of non-returnable annual fees receivable from residents to meet the projected annual costs of maintaining the communal property and potential future costs and risks by way of a reserve. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulated depreciation and impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
10% on reducing balance |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
No taxation is payable by the entity on its suplus for the year because the company is not trading. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery |
| £ |
|
Cost |
|
At 1 June 2025 |
1,068 |
|
At 31 May 2026 |
1,068 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 June 2025 |
767 |
|
Charge for the year |
30 |
|
At 31 May 2026 |
797 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 May 2026 |
271 |
|
At 31 May 2025 |
301 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Other debtors |
865 |
|
837 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Other creditors |
714 |
|
678 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
The Old Brewery (Hambledon) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Ralls House, Parklands Business Park, Forest Road, Denmead, Waterlooville, Hants, PO7 6XP. |