BRAW WEE HOOSE LTD


Director	CATTANACH, Nicola


Registered Address	12 Abbotsinch Road
	Grangemouth
	FK3 9UX


Registered Number	SC764085 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		194,221		131,781
			194,221		131,781
Current assets
Debtors	4	333		24,000
Cash at bank and on hand		121,652		43,862
		121,985		67,862
Creditors amounts falling due within one year	5	(175,690)		(140,818)
Net current assets (liabilities)			(53,705)		(72,956)
Total assets less current liabilities			140,516		58,825
Creditors amounts falling due after one year	6		(176,183)		(78,385)
Net assets			(35,667)		(19,560)
Capital and reserves
Profit and loss account			(35,667)		(19,560)
Shareholders' funds			(35,667)		(19,560)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 4 November 2025, and are signed on its behalf by:

CATTANACH, Nicola
Director
Registered Company No. SC764085

BRAW WEE HOOSE LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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:

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:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	131,781
	Additions	62,440
	At 31 March 25	194,221
	Net book value
	At 31 March 25	194,221
	At 31 March 24	131,781

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	333	24,000
Total	333	24,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	93	-
Bank borrowings and overdrafts	147	147
Other creditors	173,450	138,871
Accrued liabilities and deferred income	2,000	1,800
Total	175,690	140,818

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	176,183	78,385
Total	176,183	78,385

7.	Other commitments
	On the 3rd November 2023, Together Commercial Finance Ltd registered standard security over the fixed asset properties held within Braw Wee Hoose Ltd. This information can be seen on Companies house.

8.	Directors advances, credits and guarantees
	At the year-end, there is a balance due to the directors of £147 (2024: £147 Cr). This loan is interest-free and repayable on demand.

9.	Related party transactions
	At the year-end, there is a balance due to Rooftec (Scotland) Ltd of £173,450. The director shares a common interest in both companies.

10.	Controlling party
	The controlling party is Mrs N Cattanach.