Bramble Bars Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC307749

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,813		3,303

			2,813		3,303
CURRENT ASSETS
Stock	6	11,867		12,346
Debtors	7	102,203		107,989
Cash at bank and in hand		130,705		99,452

		244,775		219,787
Creditors: Amounts Falling Due Within One Year	8	(80,535 )		(74,338 )

NET CURRENT ASSETS (LIABILITIES)			164,240		145,449

TOTAL ASSETS LESS CURRENT LIABILITIES			167,053		148,752

NET ASSETS			167,053		148,752

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			167,051		148,750

SHAREHOLDERS' FUNDS			167,053		148,752

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Bramble Bars Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit 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 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.

On behalf of the board

Mr M Aikman

Director

26 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Bramble Bars Limited is a private company, limited by shares, incorporated in Scotland, registered number SC307749 . The registered office is 16a Queen Street, Edinburgh, EH2 1JE.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

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:

Leasehold	No depreciation
Fixtures & Fittings	25% straight line

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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Bramble Bars Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 September 2024	23,053	340	23,393

As at 31 August 2025	23,053	340	23,393

Amortisation
As at 1 September 2024	23,053	340	23,393

As at 31 August 2025	23,053	340	23,393

Net Book Value
As at 31 August 2025	-	-	-

As at 1 September 2024	-	-	-

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Bramble Bars Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 September 2024	55,659
Additions	1,058

As at 31 August 2025	56,717

Depreciation
As at 1 September 2024	52,356
Provided during the period	1,548

As at 31 August 2025	53,904

Net Book Value
As at 31 August 2025	2,813

As at 1 September 2024	3,303

6. Stock

	2025	2024
	£	£
Stock	11,867	12,346

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,587	5,822
Prepayments and accrued income	11,413	12,088
Other debtors	5,081	7,957
Amounts owed by related parties	82,122	82,122

	102,203	107,989

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Bramble Bars Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28,263	33,458
Corporation tax	20,264	11,794
Other taxes and social security	1,839	2,258
VAT	14,652	11,778
Other creditors	7,156	2,420
Accruals and deferred income	3,174	7,443
Directors' loan accounts	2,932	2,932
Amounts owed to related parties	2,255	2,255

	80,535	74,338

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Related Party Transactions

As at 31 August 2025, the company owed the directors £2,932 (2024: £2,932).

As at 31 August 2025, the company was owed the following amounts from entities with common directors, Mothership (Scotland) Ltd £61,617 (2024: £61,617) and Lucky Liquor Ltd £20,505 (2024: £20,505).

As at 31 August 2025, the company owed Red Dog Saloons Ltd, a company with common directors, £2,255 (2024: £2,255).

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