OUT BRUSHED LIMITED

Company Registration Number:
16112344 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 02 December 2024

End date: 31 December 2025

OUT BRUSHED LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

OUT BRUSHED LIMITED

Balance sheet

As at 31 December 2025


Notes
13 months to 31 December 2025


£
Fixed assets
Tangible assets: 3 20,804
Total fixed assets: 20,804
Current assets
Debtors:   6,247
Cash at bank and in hand: 121,140
Total current assets: 127,387
Creditors: amounts falling due within one year:   (27,677)
Net current assets (liabilities): 99,710
Total assets less current liabilities: 120,514
Creditors: amounts falling due after more than one year:   (63,124)
Total net assets (liabilities): 57,390
Capital and reserves
Called up share capital: 2
Profit and loss account: 57,388
Shareholders funds: 57,390

The notes form part of these financial statements

OUT BRUSHED LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 31 March 2026
and signed on behalf of the board by:

Name: Tarrant Lace
Status: Director

The notes form part of these financial statements

OUT BRUSHED LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible fixed assets and depreciation policy

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows: Plant and machinery - 15% Straight line Motor vehicles - 25% Reducing balance The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Other accounting policies

Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts. Taxation and deferred taxation Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date. Ordinary share capital The ordinary share capital of the company is presented as equity.

OUT BRUSHED LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

13 months to 31 December 2025
Average number of employees during the period 5

OUT BRUSHED LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
Additions 25,150
At 31 December 2025 25,150
Depreciation
Charge for year 4,346
At 31 December 2025 4,346
Net book value
At 31 December 2025 20,804