REGISTERED NUMBER: 11113731 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BROKERBRAIN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Kristian Wilkinson

REGISTERED OFFICE:

Fairburn House 44 Park Lane

Allerton Bywater

Castleford

WF10 2AT

REGISTERED NUMBER:

11113731 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Intangible assets

4

299,608

490

Tangible assets

5

2,261

-

301,869

490

CURRENT ASSETS

Debtors

6

17,239

112,833

Cash at bank

2,484

385

19,723

113,218

CREDITORS

Amounts falling due within one year

7

352,082

117,097

NET CURRENT LIABILITIES

(332,359

)

(3,879

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,490

)

(3,389

)

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

(50,490

)

(23,389

)

(30,490

)

(3,389

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 July 2026 and were signed by:

Mr Kristian Wilkinson - Director

1.	STATUTORY INFORMATION

Brokerbrain Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Development costs are being amortised evenly over their estimated useful life of ten years.

Patents and licences and development costs will start being amortised once the intangible asset is fully ready for use.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

490

Additions

299,118

At 31 March 2026

299,608

NET BOOK VALUE

At 31 March 2026

299,608

At 31 March 2025

490

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

3,015

At 31 March 2026

3,015

DEPRECIATION

Charge for year

754

At 31 March 2026

754

NET BOOK VALUE

At 31 March 2026

2,261

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,002

-

Other debtors

15,237

112,833

17,239

112,833

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

17,648

-

Amounts owed to group undertakings

304,490

104,378

Taxation and social security

12,503

-

Other creditors

17,441

12,719

352,082

117,097

8.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Xander Finance Ltd (CRN: 14253336).

At the balance sheet date the company owed Xander Finance Ltd £327,780 (2025: £104,378).