Brawn and Brains Ltd Filleted Accounts Cover
Brawn and Brains Ltd
Company No. 14614222
Information for Filing with The Registrar
31 January 2024
Brawn and Brains Ltd Directors Report Registrar
The Director presents her report and the accounts for the period ended 31 January 2024.
Principal activities
The principal activity of the company during the period under review was Public House.
Director
The Director who served at any time during the period was as follows:
P. Hollands
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
P. Hollands
Director
24 October 2024
Brawn and Brains Ltd Balance Sheet Registrar
at
31 January 2024
Company No.
14614222
Notes
2024
£
Current assets
Debtors
4
1,878
Cash at bank and in hand
3,000
4,878
Creditors: Amount falling due within one year
5
(25,240)
Net current liabilities
(20,362)
Total assets less current liabilities
(20,362)
Net liabilities
(20,362)
Capital and reserves
Called up share capital
2
Profit and loss account
7
(20,364)
Total equity
(20,362)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 January 2024 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 24 October 2024 and signed on its behalf by:
P. Hollands
Director
24 October 2024
Brawn and Brains Ltd Notes to the Accounts Registrar
for the period ended 31 January 2024
1
General information
Brawn and Brains Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14614222
Its registered office is:
The Old Dairy, Mill Farm
Hankham Hall Road
Pevensey
East Sussex
BN24 5AG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
Number
The average monthly number of employees (including directors) during the period:
1
4
Debtors
2024
£
VAT recoverable
1,878
1,878
5
Creditors:
amounts falling due within one year
2024
£
Trade creditors
14,297
Loans from directors
10,943
25,240
6
Share Capital
2 ordinary shares of £1 each, issued and fully paid
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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