Registered number
05040749
Mainbrace Limited
Filleted Accounts
28 February 2026

Mainbrace Limited
Registered number: | 05040749
Balance Sheet
as at 28 February 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 485,000 |  |  | 485,000
Current assets
Cash at bank and in hand |  |  | 29,898 |  |  | 26,443
Creditors: amounts falling due within one year | 4 |  | (14,583) |  |  | (10,253)
Net current assets |  |  |  | 15,315 |  |  | 16,190
Total assets less current liabilities |  |  |  | 500,315 |  |  | 501,190
Provisions for liabilities |  |  |  | (15,700) |  |  | (15,700)
Net assets |  |  |  | 484,615 |  |  | 485,490
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Revaluation reserve | 5 |  |  | 76,651 |  |  | 76,651
Profit and loss account |  |  |  | 407,864 |  |  | 408,739
Shareholder's funds |  |  |  | 484,615 |  |  | 485,490
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
E A Harvey
Director
Approved by the board on 25 March 2026

Mainbrace Limited
Notes to the Accounts
for the year ended 28 February 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rental income.
| Tangible fixed assets
| The company carries its long leasehold investment property at fair value.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax liabilities are not discounted.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 March 2025 | 485,000
| At 28 February 2026 | 485,000
| Depreciation
| At 28 February 2026 | -
| Net book value
| At 28 February 2026 | 485,000
| At 28 February 2025 | 485,000
| The long leasehold investment property was valued by an independent valuer with a recognised and relevant professional qualification, F J Mellor BSc MRICS, as at 21st August 2018, on the basis of market value with the benefit of an occupational lease. It is the directors opinion that the market value at the balance sheet date would not be materially different to that given in the valuation.
4 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Taxation and social security costs | 9,030 |  | 8,398
| Other creditors | 5,553 |  | 1,855
|  |  |  |  |  | 14,583 |  | 10,253
5 | Fair value reserve | 2026 |  | 2025
£ | £
| At 1 March 2025 | 76,651 |  | 76,651
| At 28 February 2026 | 76,651 |  | 76,651
6 | Controlling party
| The Company is controlled by its director, Mrs E A Harvey
7 | Other information
| Mainbrace Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Barn End
| 98 Grove Road
| Knowle, Solihull
| West Midlands
| B93 0PL

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