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Company Registration No. SC786086 (Scotland)
Brain Innovation Ltd Unaudited accounts for the year ended 31 December 2025
Brain Innovation Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Brain Innovation Ltd Company Information for the year ended 31 December 2025
Directors
Md Arif Reza Anwary Nazia Islam Purba
Company Number
SC786086 (Scotland)
Registered Office
Tay House (Office No: 2027) Glasgow Charing Cross 300 Bath Street Glasgow Lanarkshire G2 4JR Scotland
Accountants
Signature Accountants Ltd Flat 4 7 Station Approach Sutton SM2 6BW
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Accountants' report to the board of directors on the preparation of the unaudited statutory statements of Brain Innovation Ltd (The Company) for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 December 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement dated 24 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to the board of directors of the company as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its board of directors as a body for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the requirement to have a statutory audit for the year ended 31 December 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signature Accountants Ltd Financial Accountants Flat 4 7 Station Approach Sutton SM2 6BW 21 February 2026
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Brain Innovation Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
11,782
1,181
Current assets
Debtors
5
2,414
-
Cash at bank and in hand
4,580
3,772
6,994
3,772
Creditors: amounts falling due within one year
6
(65,220)
(2,699)
Net current (liabilities)/assets
(58,226)
1,073
Net (liabilities)/assets
(46,444)
2,254
Capital and reserves
Called up share capital
2
2
Profit and loss account
(46,446)
2,252
Shareholders' funds
(46,444)
2,254
For the year ending 31 December 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 21 February 2026 and were signed on its behalf by
Md Arif Reza Anwary Director Company Registration No. SC786086
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Brain Innovation Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Brain Innovation Ltd is a private company, limited by shares, registered in Scotland, registration number SC786086. The registered office is Tay House (Office No: 2027) Glasgow, Charing Cross, 300 Bath Street, Glasgow, Lanarkshire, G2 4JR, Scotland.
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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
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
33% 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 January 2025
291
1,472
1,763
Additions
1,845
14,558
16,403
At 31 December 2025
2,136
16,030
18,166
Depreciation
At 1 January 2025
96
486
582
Charge for the year
673
5,129
5,802
At 31 December 2025
769
5,615
6,384
Net book value
At 31 December 2025
1,367
10,415
11,782
At 31 December 2024
195
986
1,181
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Brain Innovation Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,268
-
Other debtors
1,146
-
2,414
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
1,280
Taxes and social security
5,966
256
Other creditors
109
-
Loans from directors
58,345
1,163
Accruals
800
-
65,220
2,699
7
Average number of employees
During the year the average number of employees was 5 (2024: 2).
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