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REGISTERED NUMBER: 12170791 (England and Wales)











BRAYHEALTH LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

6 APRIL 2024 TO 31 DECEMBER 2024






BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 6 April 2024 to 31 December 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Chartered accountants' report 6

BRAYHEALTH LIMITED

COMPANY INFORMATION
for the period 6 April 2024 to 31 December 2024







DIRECTORS: Dr B M Bray
J C Bray





REGISTERED OFFICE: Lygon House
50 London Road
Bromley
Kent
BR1 3RA





REGISTERED NUMBER: 12170791 (England and Wales)





ACCOUNTANTS: Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)

BALANCE SHEET
31 December 2024

2024 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 5,000
Tangible assets 5 - 2,100
- 7,100

CURRENT ASSETS
Debtors 6 - 20,487
Cash at bank 173,974 160,858
173,974 181,345
CREDITORS
Amounts falling due within one year 7 6,976 29,555
NET CURRENT ASSETS 166,998 151,790
TOTAL ASSETS LESS CURRENT
LIABILITIES

166,998

158,890

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 166,898 158,790
166,998 158,890

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)

BALANCE SHEET - continued
31 December 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2025 and were signed on its behalf by:





Dr B M Bray - Director


BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)

NOTES TO THE FINANCIAL STATEMENTS
for the period 6 April 2024 to 31 December 2024

1. STATUTORY INFORMATION

Brayhealth Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company will be struck off post year end and the financial statements have been prepared on a a break up basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer Equipment - 20% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 3 ) .

BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 6 April 2024 to 31 December 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 6 April 2024 10,000
Disposals (10,000 )
At 31 December 2024 -
AMORTISATION
At 6 April 2024 5,000
Eliminated on disposal (5,000 )
At 31 December 2024 -
NET BOOK VALUE
At 31 December 2024 -
At 5 April 2024 5,000

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 6 April 2024 2,979
Disposals (2,979 )
At 31 December 2024 -
DEPRECIATION
At 6 April 2024 879
Charge for period 420
Eliminated on disposal (1,299 )
At 31 December 2024 -
NET BOOK VALUE
At 31 December 2024 -
At 5 April 2024 2,100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Other debtors - 20,487

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Taxation and social security 3,801 12,648
Other creditors 3,175 16,907
6,976 29,555

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BRAYHEALTH LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brayhealth Limited for the period ended 31 December 2024 which comprise the Statement of income and retained earnings, Balance sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brayhealth Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brayhealth Limited and state those matters that we have agreed to state to the Board of Directors of Brayhealth Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brayhealth Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brayhealth Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brayhealth Limited. You consider that Brayhealth Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Brayhealth 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 financial statements.






Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA


28 February 2025