Holbrook Court Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00972830

Holbrook Court Ltd

Filleted Unaudited Financial Statements

For the year ended

31 July 2025

Holbrook Court Ltd

Financial Statements

Year ended 31 July 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

Holbrook Court Ltd

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		4,845,900	4,845,000

Current assets

Debtors	6	85,083	16,628
Cash at bank and in hand		137,425	157,547
		---------	---------
		222,508	174,175

Creditors: amounts falling due within one year	7	( 242,652)		( 245,608)
		---------		---------
Net current liabilities			( 20,144)	( 71,433)
			------------	------------
Total assets less current liabilities			4,825,756	4,773,567

Creditors: amounts falling due after more than one year	8	( 747,629)	( 726,366)
		------------	------------
Net assets		4,078,127	4,047,201
		------------	------------

Capital and reserves

Called up share capital	9	155	155
Other reserves	10	4,012,286	4,012,286
Profit and loss account	10	65,686	34,760
		------------	------------
Shareholders funds		4,078,127	4,047,201
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Holbrook Court Ltd

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 13 November 2025 , and are signed on behalf of the board by:

F Shamash
Director

Company registration number: 00972830

Holbrook Court Ltd

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 33 Southwick Street, London, England, W2 1JQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, other than investment properties measured at fair value through profit or loss. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

Revenue recognition

The turnover shown in the income statement represents the rents receivable during the year.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income. In this case, tax is recognised in other comprehensive income. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures, fittings and equipment	-	Straight line over 4 years

Investment property

Investment properties are initially recorded at cost. Investment properties are revalued to their fair value at each reporting date and any changes in fair value are recognised in profit or loss.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Investment properties	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 August 2024	4,845,000	–	4,845,000
Additions	–	1,200	1,200
	------------	-------	------------
At 31 July 2025	4,845,000	1,200	4,846,200
	------------	-------	------------
Depreciation
At 1 August 2024	–	–	–
Charge for the year	–	300	300
	------------	-------	------------
At 31 July 2025	–	300	300
	------------	-------	------------
Carrying amount
At 31 July 2025	4,845,000	900	4,845,900
	------------	-------	------------
At 31 July 2024	4,845,000	–	4,845,000
	------------	-------	------------

Included within the above is investment property as follows:

	£
	------------
At 1 August 2024 and 31 July 2025	4,845,000
	------------

The investment properties were valued by the director at 31 July 2025. The valuations are based on the market value and market rent of the properties.

6. Debtors

	2025	2024
	£	£
Other debtors	85,083	16,628
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	35,597	37,905
Other creditors	207,055	207,703
	---------	---------
	242,652	245,608
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	747,629	726,366
	---------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary Class A shares of £ 1 each	151	151	151	151
Ordinary Class B shares of £ 1 each	4	4	4	4
	----	----	----	----
	155	155	155	155
	----	----	----	----

10. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses. Other reserves - This reserve records fair value gains on investment properties.

11. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
F Shamash	( 3,838)	107,531	( 60,000)	43,693
	-------	---------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
F Shamash	–	–	( 3,838)	( 3,838)
	----	----	-------	-------

An Amount of £443 (2024 - Nil) based on the official rate of interest on beneficial loan of 2.25% (2024 - Nil) was charged on the loan to the director.