Brainfingle Content Consulting Limited 11391206 false 2024-06-01 2025-05-31 2025-05-31 The principal activity of the company is that of a marketing consultant services provider Digita Accounts Production Advanced 6.30.9574.0 true true 11391206 2024-06-01 2025-05-31 11391206 2025-05-31 11391206 core:CurrentFinancialInstruments 2025-05-31 11391206 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 11391206 bus:SmallEntities 2024-06-01 2025-05-31 11391206 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 11391206 bus:FilletedAccounts 2024-06-01 2025-05-31 11391206 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11391206 bus:RegisteredOffice 2024-06-01 2025-05-31 11391206 bus:Director1 2024-06-01 2025-05-31 11391206 bus:Director2 2024-06-01 2025-05-31 11391206 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11391206 countries:EnglandWales 2024-06-01 2025-05-31 11391206 2023-06-01 2024-05-31 11391206 2024-05-31 11391206 core:CurrentFinancialInstruments 2024-05-31 11391206 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 iso4217:GBP xbrli:pure

Registration number: 11391206

Brainfingle Content Consulting Limited Unaudited Financial Statements for the Year Ended 31 May 2025
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Brainfingle Content Consulting Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 4

Brainfingle Content Consulting Limited

Company Information

Directors | G Goldfingle D R Brain

Registered office | 1 St. James' Road Hastings TN34 3LH

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Brainfingle Content Consulting Limited

Statement of Financial Position as at 31 May 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 20,168 | 8,000
Cash at bank and in hand |  | 4,764 | 84,692
|  | 24,932 | 92,692
Creditors: Amounts falling due within one year | 5 | (7,164) | (13,323)
Net assets |  | 17,768 | 79,369
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 17,767 | 79,368
Shareholders' funds |  | 17,768 | 79,369

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Brainfingle Content Consulting Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 10 February 2026 and signed on its behalf by:

.........................................

D R Brain

Director

Company registration number: 11391206

Brainfingle Content Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 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:
1 St. James' Road
Hastings
TN34 3LH

The principal activity of the company is that of a marketing consultant services provider

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a loss for the year ended 31 May 2025 and had net assets at that date of £17,768.
The company ceased to trade on 31 May 2025. On that basis the financial statements have been prepared on a basis other than going concern.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

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

Brainfingle Content Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

The current income 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company during the year, was 2 (2024 - 2).

4 | Debtors

| 2025 £ | 2024 £
Other debtors | 20,168 | 8,000
| 20,168 | 8,000

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Taxation and social security | - | 7,501
Accruals and deferred income | 6,147 | 2,500
Other creditors | 1,017 | 3,322
| 7,164 | 13,323