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Brain Candy Ltd

Registered Number
10402597
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Brain Candy Ltd
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

BENSON, Elaine Denise
BENSON, Justine Natalie

Registered Address

Denmark House 143 High Street
Chalfont St. Peter
Gerrards Cross
SL9 9QL

Registered Number

10402597 (England and Wales)
Brain Candy Ltd
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,8412,429
1,8412,429
Current assets
Debtors4-64,440
Cash at bank and on hand75,13017,458
75,13081,898
Creditors amounts falling due within one year5(44,978)(49,064)
Net current assets (liabilities)30,15232,834
Total assets less current liabilities31,99335,263
Creditors amounts falling due after one year(11,318)(13,060)
Net assets20,67522,203
Capital and reserves
Called up share capital100100
Profit and loss account20,57522,103
Shareholders' funds20,67522,203
The financial statements were approved and authorised for issue by the Board of Directors on 28 January 2025, and are signed on its behalf by:
BENSON, Elaine Denise
Director
Registered Company No. 10402597
Brain Candy Ltd
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings20
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 234,875
Additions696
At 30 September 245,571
Depreciation and impairment
At 01 October 232,446
Charge for year1,284
At 30 September 243,730
Net book value
At 30 September 241,841
At 30 September 232,429
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-64,440
Total-64,440
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts1,7411,698
Taxation and social security34,05433,608
Other creditors8,54813,144
Accrued liabilities and deferred income635614
Total44,97849,064
Creditors include bank loans and overdrafts which are unsecured of £1741 (2023 £1698)