The Browhouz Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of The Browhouz Limited for the year ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Browhouz Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of The Browhouz Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Browhouz Limited and state those matters that we have agreed to state to the director of The Browhouz Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Browhouz Limited and its director as a body for our work or for this report.

It is your duty to ensure that The Browhouz Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Browhouz Limited . You consider that The Browhouz Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Browhouz Limited . 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 financial statements.

6 May 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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The Browhouz Limited

Balance Sheet

As At 28 February 2026

Balance Sheet

Registered number: SC526500

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		140,069		164,340

			140,069		164,340
CURRENT ASSETS
Stocks	5	2,180		3,374
Debtors	6	2,337		1,226
Cash at bank and in hand		346,072		323,486

		350,589		328,086
Creditors: Amounts Falling Due Within One Year	7	(85,574 )		(79,025 )

NET CURRENT ASSETS (LIABILITIES)			265,015		249,061

TOTAL ASSETS LESS CURRENT LIABILITIES			405,084		413,401

Creditors: Amounts Falling Due After More Than One Year	8		(50,056 )		(57,043 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(26,613 )		(31,225 )

NET ASSETS			328,415		325,133

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			328,414		325,132

SHAREHOLDERS' FUNDS			328,415		325,133

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The Browhouz Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 6 May 2026 and were signed on its behalf by:

Mrs J Young

Director

The notes on pages 4 to 7 form part of these financial statements.

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The Browhouz Limited

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

The Browhouz Limited is a private company, limited by shares, incorporated in Scotland, registered number SC526500 . The registered office is 15-21 St Andrew Street, Aberdeen, AB25 1BQ.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements to property	Straight line 25 years
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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The Browhouz Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Charitable Donations

Total charitable donations in kind and in cash of £3,239 were made during the year to Befriend a Child (SC005467) £3,000, MacMillan Cancer Support (SC039907) £23 all UK registered chanties and also Smyths Toy Superstore of £216.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 6)

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The Browhouz Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Improvements to property	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 March 2025	82,429	85,800	13,486	6,316	188,031
Additions	-	522	758	-	1,280

As at 28 February 2026	82,429	86,322	14,244	6,316	189,311

Depreciation
As at 1 March 2025	6,594	7,150	5,913	4,034	23,691
Provided during the period	3,297	19,728	1,956	570	25,551

As at 28 February 2026	9,891	26,878	7,869	4,604	49,242

Net Book Value
As at 28 February 2026	72,538	59,444	6,375	1,712	140,069

As at 1 March 2025	75,835	78,650	7,573	2,282	164,340

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	58,988	78,650

5. Stocks

	2026	2025
	£	£
Stock	2,180	3,374

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,984	873
Other debtors	353	353

	2,337	1,226

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The Browhouz Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,987	6,287
Trade creditors	553	237
Corporation tax	8,638	1,435
VAT	24,767	22,136
Other creditors	41,495	38,170
Accruals and deferred income	3,134	3,348
Director's loan account	-	7,412

	85,574	79,025

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	50,056	57,043

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,987	6,287
Later than one year and not later than five years	50,056	57,043

	57,043	63,330

	57,043	63,330

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 March 2025	31,225	31,225
Deferred taxation	(4,612 )	(4,612 )

Balance at 28 February 2026	26,613	26,613

11. Ultimate Controlling Party

The company's ultimate controlling party is Mrs J Young by virtue of her ownership of 100% of the issued share capital in the company.

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