BRASSKEY LIMITED - Accounts

BRASSKEY LIMITED
Contents Page
For the year ended 31 March 2025

Company information	1
Directors' report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

BRASSKEY LIMITED
Company Information
For the year ended 31 March 2025

Directors	P J Waddington Doctor S Coulson Mrs J A Milton
Registered Number	02119750
Registered Office	41 Wyndham Road Salisbury Wiltshire SP1 3AB
Accountants	Numeric Accounting Limited Suite 1, The Portway Centre 1 Old Sarum Park, Old Sarum Salisbury SP4 6EB
Secretary	P J Waddington

1

BRASSKEY LIMITED
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his annual report and the financial statements for the year ended 31 March 2025.

Principal activities

Principal activity of the company during the financial year was that of the management of a block of flats at Wyndham Road, Salisbury.

Directors

The directors who served the company throughout the year were as follows:

P J Waddington

Doctor S Coulson

Mrs J A Milton

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
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 the profit or loss 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
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
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. The directors 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.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
P J Waddington
Director

Date approved: 13 November 2025

2

BRASSKEY LIMITED Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of BRASSKEY LIMITED for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BRASSKEY LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of BRASSKEY LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of BRASSKEY LIMITED and state those matters that we have agreed to state to the Board of Directors of BRASSKEY LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BRASSKEY LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BRASSKEY LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BRASSKEY LIMITED. You consider that BRASSKEY 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 accounts of BRASSKEY 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 accounts 31 March 2025. .................................................... Numeric Accounting Limited Suite 1, The Portway Centre 1 Old Sarum Park, Old Sarum Salisbury SP4 6EB 13 November 2025 3

BRASSKEY LIMITED
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of BRASSKEY LIMITED for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BRASSKEY LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.

This report is made solely to the Board of Directors of BRASSKEY LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of BRASSKEY LIMITED and state those matters that we have agreed to state to the Board of Directors of BRASSKEY LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BRASSKEY LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BRASSKEY LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BRASSKEY LIMITED. You consider that BRASSKEY 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 accounts of BRASSKEY 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 accounts 31 March 2025.

....................................................

Numeric Accounting Limited
Suite 1, The Portway Centre
1 Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
13 November 2025

3

BRASSKEY LIMITED
Income Statement
For the year ended 31 March 2025

	2025 £	2024 £
Turnover	5,400	6,570
Gross profit	5,400	6,570
Administrative expenses	(4,295)	(6,683)
Operating profit/(loss)	1,105	(113)
Profit/(Loss) on ordinary activities before taxation	1,105	(113)
Tax on profit on ordinary activities	0	0
Profit/(Loss) for the financial year	1,105	(113)

4

BRASSKEY LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	28,975	28,975
		28,975	28,975
Current assets
Debtors	4	511	335
Cash at bank and in hand		6,528	5,295
		7,039	5,630
Creditors: amount falling due within one year	5	(1,024)	(720)
Net current assets		6,015	4,910

Total assets less current liabilities		34,990	33,885
Creditors: amount falling due after more than one year	6	(28,742)	(28,742)
Net assets		6,248	5,143

Capital and reserves
Called up share capital		5	5
Profit and loss account		6,243	5,138
Shareholders' funds		6,248	5,143

For the year ended 31 March 2025 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 accounts for the year in question in accordance with section 476.
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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 13 November 2025 and were signed on its behalf by:

-------------------------------
P J Waddington
Director

5

BRASSKEY LIMITED
Statement of Changes in Equity
For the year ended 31 March 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2023	5	5,251	5,256
Profit for the year		(113)	(113)
Total comprehensive income for the year	-	(113)	(113)
Total investments by and distributions to owners	-	-	-
At 31 March 2024	5	5,138	5,143
At 01 April 2024	5	5,138	5,143
Profit for the year		1,105	1,105
Total comprehensive income for the year	-	1,105	1,105
Total investments by and distributions to owners	-	-	-
At 31 March 2025	5	6,243	6,248

6

BRASSKEY LIMITED
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

BRASSKEY LIMITED is a private company, limited by shares, registered in , registration number 02119750, registration address 41 Wyndham Road, Salisbury, Wiltshire, SP1 3AB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the value of service charges received by the company, net of Value Added Tax and trade discounts.

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.

Tangible fixed assets

Land and buildings, which consists of the freehold of 41 Wyndham Road, Salisbury, is not depreciated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 April 2024	28,975	28,975
Additions	-	-
Disposals	-	-
At 31 March 2025	28,975	28,975
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	28,975	28,975
Opening balance as at 01 April 2024	28,975	28,975

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	431	255
Other Debtors	80	80
	511	335

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	304	0
Accrued Expenses	720	720
	1,024	720

6.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Other Creditors	28,742		28,742
	28,742		28,742

7

Registered Number: 02119750

BRASSKEY LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025