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Registered number: 10921013
The Braishfield Pantry Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
BarkerBarnes & Co Limited
Chartered Accountants
9 Horseshoe Drive
Romsey
Hampshire
SO51 7TP
The Braishfield Pantry Limited
Contents
Contents

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

Page 1
The Braishfield Pantry Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10921013

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 538 |  | 237
|  |  | 538 |  | 237
CURRENT ASSETS
Stocks | 5 | 5,501 |  | 4,962 |
Debtors | 6 | - |  | 11 |
Cash at bank and in hand |  | 16,182 |  | 16,222 |
|  | 21,683 |  | 21,195 |
Creditors: Amounts Falling Due Within One Year | 7 | (15,228 ) |  | (13,961 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,455 |  | 7,234
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,993 |  | 7,471
NET ASSETS |  |  | 6,993 |  | 7,471
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 6,893 |  | 7,371
SHAREHOLDERS' FUNDS |  |  | 6,993 |  | 7,471

Page 1
Page 2
The Braishfield Pantry Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Andrew Lucas Director
02/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Braishfield Pantry Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
The Braishfield Pantry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10921013 . The registered office is Braishfield Village Hall, Braishfield Road, Romsey, Hampshire, SO51 0PN.
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.
2.3. 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:

Fixtures & Fittings | 20% - 33% Deprecation

2.4. 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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
The Braishfield Pantry Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2025 | 6,173
Additions | 660
Disposals | (626 )
As at 31 March 2026 | 6,207
Depreciation
As at 1 April 2025 | 5,936
Provided during the period | 359
Disposals | (626 )
As at 31 March 2026 | 5,669
Net Book Value
As at 31 March 2026 | 538
As at 1 April 2025 | 237

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 5,501 |  | 4,962

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | - |  | 11

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,878 |  | 2,849
VAT | 1,141 |  | 296
Amount due to parent - investment loan | 8,383 |  | 8,383
Amount due to parent - current account | 1,786 |  | 1,443
Accruals and deferred income | 1,040 |  | 990
| 15,228 |  | 13,961

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
The Braishfield Pantry Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 April 2025 | 7,371
Profit for year | 7,131
Donations | (7,609)
Other comprehensive income for the year | (7,609 )
Total comprehensive income for the year | (478 )
As at 31 March 2026 | 6,893

During the year the company donated its 2025 taxable profits of £7,609 (2024: £5,766) to its parent charity The Braishfield Village Hall.
10. Related Party Transactions
The cost of the freehold building housing The Braishfield Pantry is capitalised in the Braishfield Village Hall Accounts. The company paid rent to its parent of £2,400 (2025: £2,400).
11. Ultimate Controlling Party
The company's ultimate controlling party is The Braishfield Village Hall by virtue of his ownership of 100% of the issued share capital in the company.
12. Corporation tax and distributions
The company has taxable profits of £6,830 (2025: £7,609) and corporation tax liabilty of £nil. (2025: £nil).
The company intends to pay most of its taxable profits to its parent charity the Braishfield Village Hall before 31 December 2026. These distributions attract gift aid relief hence the £nil corporation tax liability.
Page 5