1 April 2024 false No description of principal activity Taxfiler 2024.6 11893782business:PrivateLimitedCompanyLtd2024-04-012025-03-31 118937822024-03-31 118937822024-04-012025-03-31 11893782business:AuditExemptWithAccountantsReport2024-04-012025-03-31 11893782business:FilletedAccounts2024-04-012025-03-31 118937822025-03-31 11893782business:Director12024-04-012025-03-31 11893782business:Director22024-04-012025-03-31 11893782business:RegisteredOffice2024-04-012025-03-31 118937822024-03-31 11893782core:WithinOneYear2025-03-31 11893782core:WithinOneYear2024-03-31 11893782core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 11893782core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 11893782core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 11893782core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 11893782core:PreviouslyStatedAmount2025-03-31 11893782core:PreviouslyStatedAmount2024-03-31 11893782business:SmallEntities2024-04-012025-03-31 11893782countries:EnglandWales2024-04-012025-03-31 11893782core:FurnitureFittings2024-04-012025-03-31 11893782core:ComputerEquipment2024-04-012025-03-31 11893782core:FurnitureFittings2024-03-31 11893782core:ComputerEquipment2024-03-31 11893782core:FurnitureFittings2025-03-31 11893782core:ComputerEquipment2025-03-31 118937822023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 11893782 (England and Wales)
Brain Worm Ltd Unaudited accounts for the year ended 31 March 2025
Brain Worm Ltd Unaudited accounts Contents
Page
- 2 -
Brain Worm Ltd Company Information for the year ended 31 March 2025
Directors
Sally Clare Harper Jasper Stunell
Company Number
11893782 (England and Wales)
Registered Office
Ascotts Crawley Down Road Felbridge East Sussex RH19 2PS
Accountants
Virtual FC 11 Sussex Avenue Romford RM3 0TA
- 3 -
Brain Worm Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,727 
4,068 
Current assets
Debtors
- 
9,165 
Cash at bank and in hand
34,145 
24,485 
34,145 
33,650 
Creditors: amounts falling due within one year
(31,188)
(29,161)
Net current assets
2,957 
4,489 
Net assets
6,684 
8,557 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,584 
8,457 
Shareholders' funds
6,684 
8,557 
For the year ending 31 March 2025 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 Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2025 and were signed on its behalf by
Jasper Stunell Director Company Registration No. 11893782
- 4 -
Brain Worm Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Brain Worm Ltd is a private company, limited by shares, registered in England and Wales, registration number 11893782. The registered office is Ascotts, Crawley Down Road, Felbridge, East Sussex, RH19 2PS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
Computer equipment
33% Straight Line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
1,863 
5,744 
7,607 
Additions
- 
1,104 
1,104 
Disposals
- 
(295)
(295)
At 31 March 2025
1,863 
6,553 
8,416 
Depreciation
At 1 April 2024
1,150 
2,389 
3,539 
Charge for the year
342 
878 
1,220 
On disposals
- 
(70)
(70)
At 31 March 2025
1,492 
3,197 
4,689 
Net book value
At 31 March 2025
371 
3,356 
3,727 
At 31 March 2024
713 
3,355 
4,068 
- 5 -
Brain Worm Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
240 
Accrued income and prepayments
- 
8,925 
- 
9,165 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,678 
5,403 
Taxes and social security
22,854 
22,432 
Loans from directors
642 
312 
Accruals
1,014 
1,014 
31,188 
29,161 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -