Braai Shack ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08192433

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		47,450		47,450
Tangible Assets	5		499,671		500,373

			547,121		547,823
CURRENT ASSETS
Stocks	6	89,550		85,550
Debtors	7	2,825		2,500
Investments	8	9,750		9,750
Cash at bank and in hand		10,256		7,399

		112,381		105,199
Creditors: Amounts Falling Due Within One Year	9	(118,200 )		(29,575 )

NET CURRENT ASSETS (LIABILITIES)			(5,819 )		75,624

TOTAL ASSETS LESS CURRENT LIABILITIES			541,302		623,447

Creditors: Amounts Falling Due After More Than One Year	10		(1,144,031 )		(1,094,274 )

NET LIABILITIES			(602,729 )		(470,827 )

CAPITAL AND RESERVES
Called up share capital	11		2		2
Profit and Loss Account			(602,731 )		(470,829 )

SHAREHOLDERS' FUNDS			(602,729)		(470,827)

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Braai Shack ltd

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 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.

On behalf of the board

Mrs Mavis Boatwright

Director

18/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Braai Shack ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08192433 . The registered office is 42 Church Street, Wolverton, Milton Keynes, Bucks, MK12 5JN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form 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 the profit and loss account over its estimated economic life of .... 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:

Freehold	0%
Leasehold	0%
Plant & Machinery	20%
Fixtures & Fittings	20%
Computer Equipment	10%

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 22)

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Braai Shack ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	47,450

As at 31 August 2025	47,450

Net Book Value
As at 31 August 2025	47,450

As at 1 September 2024	47,450

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	480,000	43,285	125,626	1,192	650,103
Additions	-	8,760	-	-	8,760

As at 31 August 2025	480,000	52,045	125,626	1,192	658,863

Depreciation
As at 1 September 2024	-	36,013	112,525	1,192	149,730
Provided during the period	-	7,272	2,190	-	9,462

As at 31 August 2025	-	43,285	114,715	1,192	159,192

Net Book Value
As at 31 August 2025	480,000	8,760	10,911	-	499,671

As at 1 September 2024	480,000	7,272	13,101	-	500,373

6. Stocks

	2025	2024
	£	£
Stock	89,550	-
Materials	-	85,550

	89,550	85,550

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,500
Due after more than one year
Trade debtors	2,825	-

	2,825	2,500

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Braai Shack ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Current Asset Investments

	2025	2024
	£	£
Short term deposits	9,750	9,750

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
VAT	84,700	27,721
Other creditors	-	1,854
Pension	7,000	-
Utility Bills	24,000	-
Other creditors (3)	2,500	-

	118,200	29,575

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

	2025	2024
	£	£
Trade creditors	11,393	-
Bank loans	49,210	24,590
Other loans	-	9,750
Mortgage	348,000	327,556
Other creditors	39,064	-
Directors loan account	686,614	732,378
Payments on account	9,750	-

	1,144,031	1,094,274

11. Share Capital

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

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