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BR MSIDE LTD

Registered Number
SC781924
(Scotland)

Unaudited Financial Statements for the Period ended
31 December 2025

BR MSIDE LTD
Company Information
for the period from 1 October 2024 to 31 December 2025

Director | Gennaro Cortellessa

Registered Address | 3a Jordan Lane
| Edinburgh
| EH10 4RB

Registered Number | SC781924 (Scotland)

BR MSIDE LTD
Balance Sheet as at
31 December 2025

| Notes | 31 Dec 2025 |  | 30 Sep 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 38,834 |  |  |  | -
|  |  |  | 38,834 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 7,500 |  |  |  | - |  |
Debtors |  | 10,519 |  |  |  | 100 |  |
Cash at bank and on hand |  | 238,713 |  |  |  | - |  |
|  | 256,732 |  |  |  | 100 |  |
Creditors amounts falling due within one year | 5 | (134,249) |  |  |  | - |  |
Net current assets (liabilities) |  |  |  | 122,483 |  |  |  | 100
Total assets less current liabilities |  |  |  | 161,317 |  |  |  | 100
Provisions for liabilities | 6 |  |  | (6,734) |  |  |  | -
Net assets |  |  |  | 154,583 |  |  |  | 100
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 154,483 |  |  |  | -
Shareholders' funds |  |  |  | 154,583 |  |  |  | 100

- 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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 23 June 2026, and are signed on its behalf by:
Gennaro Cortellessa Director Registered Company No. SC781924

BR MSIDE LTD
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Land and buildings | 10
| Fixtures and fittings | 5
| Vehicles | 4
| Office Equipment | 4

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| Additions | 17,001 |  | 14,250 |  | 17,193 |  | 48,444
| At 31 December 25 | 17,001 |  | 14,250 |  | 17,193 |  | 48,444
| Depreciation and impairment
| Charge for year | 5,103 |  | 891 |  | 3,616 |  | 9,610
| At 31 December 25 | 5,103 |  | 891 |  | 3,616 |  | 9,610
| Net book value
| At 31 December 25 | 11,898 |  | 13,359 |  | 13,577 |  | 38,834
| At 30 September 24 | - |  | - |  | - |  | -

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 7,500 |  | -
| Total | 7,500 |  | -

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 19,549 |  | -
| Taxation and social security | 64,875 |  | -
| Other creditors | 48,340 |  | -
| Accrued liabilities and deferred income | 1,485 |  | -
| Total | 134,249 |  | -

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 6,734 |  | -
| Total | 6,734 |  | -