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Company Registration No. 10402597 (England and Wales)
Brain Candy Ltd Unaudited accounts for the year ended 30 September 2025
Brain Candy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Brain Candy Ltd Company Information for the year ended 30 September 2025
Directors
Elaine Benson Justine Benson
Company Number
10402597 (England and Wales)
Registered Office
A D POTTIE L L B Denmark House 143 High Street, Chalfont St. Peter Gerrards Cross Buckinghamshire SL9 9QL England
Accountants
A D Pottie & Co Ltd Denmark House, 143 High St, Chalfont St Peter, Gerrards Cross Buckinghamshire SL9 9QL
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Brain Candy Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
824
1,841
Current assets
Cash at bank and in hand
78,848
75,130
Creditors: amounts falling due within one year
5
(67,359)
(44,978)
Net current assets
11,489
30,152
Total assets less current liabilities
12,313
31,993
Creditors: amounts falling due after more than one year
6
(10,000)
(11,318)
Net assets
2,313
20,675
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,213
20,575
Shareholders' funds
2,313
20,675
For the year ending 30 September 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 12 November 2025 and were signed on its behalf by
Elaine Benson Director Company Registration No. 10402597
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Brain Candy Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Brain Candy Ltd is a private company, limited by shares, registered in England and Wales, registration number 10402597. The registered office is A D POTTIE L L B, Denmark House, 143 High Street, Chalfont St. Peter, Gerrards Cross, Buckinghamshire, SL9 9QL, England.
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.
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:
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
737
4,834
5,571
Disposals
-
(424)
(424)
At 30 September 2025
737
4,410
5,147
Depreciation
At 1 October 2024
435
3,295
3,730
Charge for the year
60
957
1,017
On disposals
-
(424)
(424)
At 30 September 2025
495
3,828
4,323
Net book value
At 30 September 2025
242
582
824
At 30 September 2024
302
1,539
1,841
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Brain Candy Ltd Notes to the Accounts for the year ended 30 September 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
1,349
1,741
VAT
13,417
10,651
Taxes and social security
17,499
23,403
Loans from directors
34,338
8,548
Accruals
756
635
67,359
44,978
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
1,318
Other creditors
10,000
10,000
10,000
11,318
7
Loans to directors
At 30 September 2025 the company owed the directors £34,338 (2024, £8,548)
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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