Braich Limited 28/02/2026 iXBRL

Company registration number: 03504719

Braich Limited

Unaudited abridged financial statements

28 February 2026

Braich Limited

Contents

Directors and other information

Director's report

Accountants report

Abridged statement of comprehensive income

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Braich Limited

Directors and other information


	Director	Mr S S Braich


	Secretary	Mrs J K Braich


	Company number	03504719


	Registered office	8 Main Street
		Bilton
		Rugby
		CV22 7NB


	Accountants	Belles Accountants
		8 Main Street
		Bilton
		Rugby
		CV22 7NB

Braich Limited

Director's report

Year ended 28 February 2026

The director presents his report and the unaudited financial statements of the company for the year ended 28 February 2026.

Director

The director who served the company during the year was as follows:

Mr S S Braich

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 23 July 2026 and signed on behalf of the board by:

Mr S S Braich

Director

Braich Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Braich Limited

Year ended 28 February 2026

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 28 February 2026 which comprise the abridged statement of comprehensive income, abridged statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Belles Accountants

Chartered Certified Accountants

8 Main Street

Bilton

Rugby

CV22 7NB

23 July 2026

Braich Limited

Abridged statement of comprehensive income

Year ended 28 February 2026

		2026	2025
	Note	£	£

Gross profit		904,330	869,820

Administrative expenses		( 684,500)	( 642,471)
		_______	_______
Operating profit		219,830	227,349

Other interest receivable and similar income		-	7
		_______	_______
Profit before taxation	5	219,830	227,356

Tax on profit		( 57,801)	( 59,542)
		_______	_______
Profit for the financial year and total comprehensive income		162,029	167,814
		_______	_______

All the activities of the company are from continuing operations.

Braich Limited

Abridged statement of financial position

28 February 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	6	-		-
Tangible assets	7	499,790		517,085
		_______		_______
			499,790		517,085

Current assets
Stocks		143,595		142,246
Debtors		325,505		344,452
Cash at bank and in hand		217,644		280,910
		_______		_______
		686,744		767,608
Creditors: amounts falling due
within one year		( 423,809)		( 650,273)
		_______		_______
Net current assets			262,935		117,335
			_______		_______
Total assets less current liabilities			762,725		634,420


Provisions for liabilities	8		( 24,151)		( 28,475)

			_______		_______
Net assets			738,574		605,945
			_______		_______

Capital and reserves
Called up share capital			200		200
Profit and loss account			738,374		605,745
			_______		_______
Shareholders funds			738,574		605,945
			_______		_______

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

Mr S S Braich

Director

Company registration number: 03504719

Braich Limited

Statement of changes in equity

Year ended 28 February 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 March 2024	200	515,931	516,131

Profit for the year		167,814	167,814
	_______	_______	_______
Total comprehensive income for the year	-	167,814	167,814

Dividends paid and payable		( 78,000)	( 78,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 78,000)	( 78,000)

	_______	_______	_______
At 28 February 2025 and 1 March 2025	200	605,745	605,945

Profit for the year		162,029	162,029
	_______	_______	_______
Total comprehensive income for the year	-	162,029	162,029

Dividends paid and payable		( 29,400)	( 29,400)
	_______	_______	_______
Total investments by and distributions to owners	-	( 29,400)	( 29,400)

	_______	_______	_______
At 28 February 2026	200	738,374	738,574
	_______	_______	_______

Braich Limited

Notes to the financial statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 8 Main Street, Bilton, Rugby, CV22 7NB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis .

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	15 %	reducing balance
Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2025: 18 ).

5. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	17,295	20,430
	_______	_______

6. Intangible assets


		£
	Cost
	At 1 March 2025 and 28 February 2026	564,998
		_______
	Amortisation
	At 1 March 2025 and 28 February 2026	564,998
		_______
	Carrying amount
	At 28 February 2026	-
		_______
	At 28 February 2025	-
		_______

7. Tangible assets


		£
	Cost
	At 1 March 2025 and 28 February 2026	730,037
		_______
	Depreciation
	At 1 March 2025	212,952
	Charge for the year	17,295
		_______
	At 28 February 2026	230,247
		_______
	Carrying amount
	At 28 February 2026	499,790
		_______
	At 28 February 2025	517,085
		_______

8. Provisions

	Deferred tax (note 9)	Total
	£	£
At 1 March 2025	28,475	28,475
Additions	( 4,324)	( 4,324)
	_______	_______
At 28 February 2026	24,151	24,151
	_______	_______

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 8)	24,151	28,475
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	24,151	28,475
	_______	_______

10. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr S S Braich	( 175,394)	-	175,036	( 358)
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr S S Braich	( 264)	( 175,130)	-	( 175,394)
		_______	_______	_______	_______

11. Controlling party

The ultimate controlling party is Mr S Braich.