BRAIN ROVER LTD

Company Information
for the year from 1 April 2025 to 31 March 2026


Directors	ACAR, Yasar
	OZVAR, Mete


Registered Address	Aa House 12 27 Old Gloucester Street
	London
	WC1N 3AX


Registered Number	14727131 (England and Wales)

BRAIN ROVER LTD

Balance Sheet as at
31 March 2026

	2026		2025
	£	£	£	£
Current assets
Debtors	3,390		2,496
Cash at bank and on hand	481		436
	3,871		2,932
Creditors amounts falling due within one year	(4,889)		(3,975)
Net current assets (liabilities)		(1,018)		(1,043)
Total assets less current liabilities		(1,018)		(1,043)
Net assets		(1,018)		(1,043)
Capital and reserves
Called up share capital		100		100
Profit and loss account		(1,118)		(1,143)
Shareholders' funds		(1,018)		(1,043)

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 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 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 Board of Directors on 15 May 2026, and are signed on its behalf by:

ACAR, Yasar
Director

OZVAR, Mete
Director

Registered Company No. 14727131

BRAIN ROVER LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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.

	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.

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.

	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.

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.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0