Brecon House Management Company Limited

Registered Number
04178300
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Company Information
for the year from 1 April 2024 to 31 March 2025


Directors	Cockburn, Malcolm Dampier
	Griffiths, Averil
	MacGillivray, Carolyn Patricia
	MacGillivray, Neil Parker
	Prichard, Catharine Elizabeth


Registered Address	5 Hound Street
	Sherborne
	DT9 3AB


Registered Number	04178300 (England and Wales)

Brecon House Management Company Limited

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	1,047		6,846
		1,047		6,846
Creditors amounts falling due within one year	4	(1,047)		(6,846)
Capital and reserves

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 20 November 2025, and are signed on its behalf by:

MacGillivray, Neil Parker
Director

Prichard, Catharine Elizabeth
Director

Registered Company No. 04178300

Brecon House Management Company Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	6,000
Other debtors	139	-
Prepayments and accrued income	908	846
Total	1,047	6,846


	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.

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.

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	287	200
Other creditors	-	5,492
Accrued liabilities and deferred income	760	1,154
Total	1,047	6,846


	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.

5.	Other commitments
	RELATED PARTY TRANSACTIONS The directors of the company are all members and owners of the flats which form the property that the company manages. As such all transactions of the company are in favour of the directors. They are all undertaken at arms length. COMPANY LIMITED BY GUARANTEE The company was incorporated as a company by guarantee and has no share capital. The guarantee to the company is £1 per member on the winding up of the company. At 31 March 2024 the company had 6 members and the total amount guaranteed is therefore £6.

5.

Other commitments

RELATED PARTY TRANSACTIONS
The directors of the company are all members and owners of the flats which form the property that the company manages. As such all transactions of the company are in favour of the directors. They are all undertaken at arms length.

COMPANY LIMITED BY GUARANTEE
The company was incorporated as a company by guarantee and has no share capital. The guarantee to the company is £1 per member on the winding up of the company. At 31 March 2024 the company had 6 members and the total amount guaranteed is therefore £6.