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2024-08-31 SC456651 dpl:GroupUndertakings 2023-09-01 2024-08-31 SC456651 dpl:ParticipatingInterests 2023-09-01 2024-08-31 SC456651 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 SC456651 core:ListedExchangeTraded 2023-09-01 2024-08-31 SC456651 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 SC456651 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 SC456651 core:NetGoodwill 2025-08-31 SC456651 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 SC456651 core:LandBuildings 2025-08-31 SC456651 core:PlantMachinery 2025-08-31 SC456651 core:Vehicles 2025-08-31 SC456651 core:FurnitureFittings 2025-08-31 SC456651 core:OfficeEquipment 2025-08-31 SC456651 core:AfterOneYear 2025-08-31 SC456651 core:WithinOneYear 2025-08-31 SC456651 core:ListedExchangeTraded 2025-08-31 SC456651 core:UnlistedNon-exchangeTraded 2025-08-31 SC456651 core:ShareCapital 2025-08-31 SC456651 core:SharePremium 2025-08-31 SC456651 core:RevaluationReserve 2025-08-31 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-31 SC456651 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-31 SC456651 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-31 SC456651 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-31 SC456651 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-31 SC456651 bus:Director1 2024-09-01 2025-08-31

BRAW BEARD OILS LTD

Registered Number
SC456651
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2025

BRAW BEARD OILS LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | JACKSON, John

Registered Address | 2a Station Yard
| Hospital Road
| Haddington
| EH41 3PP

Registered Number | SC456651 (Scotland)

BRAW BEARD OILS LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 22,874 |  |  |  | 30,537
|  |  |  | 22,874 |  |  |  | 30,537
Current assets |  |  |  |  |  |  |  |
Stocks |  | 1,300 |  |  |  | 1,900 |  |
Debtors | 4 | 539 |  |  |  | 1,159 |  |
Cash at bank and on hand |  | 10,295 |  |  |  | 6,050 |  |
|  | 12,134 |  |  |  | 9,109 |  |
Creditors amounts falling due within one year | 5 | (19,539) |  |  |  | (20,812) |  |
Net current assets (liabilities) |  |  |  | (7,405) |  |  |  | (11,703)
Total assets less current liabilities |  |  |  | 15,469 |  |  |  | 18,834
Creditors amounts falling due after one year |  |  |  | (10,943) |  |  |  | (15,743)
Net assets |  |  |  | 4,526 |  |  |  | 3,091
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 4,525 |  |  |  | 3,090
Shareholders' funds |  |  |  | 4,526 |  |  |  | 3,091

- 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 16 March 2026, and are signed on its behalf by:
JACKSON, John Director Registered Company No. SC456651

BRAW BEARD OILS LTD
Notes to the Financial Statements
for the year ended 31 August 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.

| Basis of preparation
--- | ---
| 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” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3.3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 September 24 | 54,749
| At 31 August 25 | 54,749
| Depreciation and impairment
| At 01 September 24 | 24,212
| Charge for year | 7,663
| At 31 August 25 | 31,875
| Net book value
| At 31 August 25 | 22,874
| At 31 August 24 | 30,537

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 576
| Other debtors | 4 |  | -
| Prepayments and accrued income | 535 |  | 583
| Total | 539 |  | 1,159

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5 |  | -
| Taxation and social security | 8,018 |  | 6,339
| Finance lease and HP contracts | 4,800 |  | 4,800
| Other creditors | 5,306 |  | 8,263
| Accrued liabilities and deferred income | 1,410 |  | 1,410
| Total | 19,539 |  | 20,812

6. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 15,743 |  | 20,543

7. | Directors advances, credits and guarantees
--- | ---
| Director's Loan Account is overdrawn by £4 (2024 creditor £3,931).