Registration number: 11925800

BRIANHAROLD LTD

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

BRIANHAROLD LTD

(Registration number: 11925800)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	800	1,066
Investments		1	1
		801	1,067
Current assets
Debtors	5	64,745	18,350
Cash at bank and in hand		346,086	118,322
		410,831	136,672
Creditors: Amounts falling due within one year	6	(267,710)	(2,595)
Net current assets		143,121	134,077
Total assets less current liabilities		143,922	135,144
Provisions for liabilities		(151)	(202)
Net assets		143,771	134,942
Capital and reserves
Called up share capital		20	20
Retained earnings		143,751	134,922
Shareholders' funds		143,771	134,942

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.and Directors Report

Approved and authorised by the director on 2 December 2025
 

......................................... Mr Shawn William Harold Gallimore Director

BRIANHAROLD LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Alextra Group Ltd
Macon Court
Unit 7-9
Crewe
Cheshire
CW1 6EA
United Kingdom

These financial statements were authorised for issue by the director on 2 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

BRIANHAROLD LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	25% Reducing balance method

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 May 2024	1,516	1,516
At 30 April 2025	1,516	1,516
Depreciation
At 1 May 2024	450	450
Charge for the year	266	266
At 30 April 2025	716	716
Carrying amount
At 30 April 2025	800	800
At 30 April 2024	1,066	1,066

BRIANHAROLD LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5

debtors

Current	2025 £	2024 £
Other debtors	64,745	18,350
	64,745	18,350

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	322	241
Other creditors	267,388	2,354
	267,710	2,595