3 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 14545914 2025-04-01 2026-03-31 14545914 2026-03-31 14545914 2025-03-31 14545914 2024-04-01 2025-03-31 14545914 2025-03-31 14545914 2024-03-31 14545914 core:PlantMachinery 2025-04-01 2026-03-31 14545914 bus:Director1 2025-04-01 2026-03-31 14545914 core:PlantMachinery 2025-03-31 14545914 core:PlantMachinery 2026-03-31 14545914 core:WithinOneYear 2026-03-31 14545914 core:WithinOneYear 2025-03-31 14545914 core:AfterOneYear 2026-03-31 14545914 core:AfterOneYear 2025-03-31 14545914 core:ShareCapital 2026-03-31 14545914 core:ShareCapital 2025-03-31 14545914 core:RetainedEarningsAccumulatedLosses 2026-03-31 14545914 core:RetainedEarningsAccumulatedLosses 2025-03-31 14545914 core:BetweenOneFiveYears 2026-03-31 14545914 core:BetweenOneFiveYears 2025-03-31 14545914 core:PlantMachinery 2025-03-31 14545914 bus:Director1 2025-03-31 14545914 bus:Director1 2026-03-31 14545914 bus:Director1 2024-03-31 14545914 bus:Director1 2025-03-31 14545914 bus:Director1 2024-04-01 2025-03-31 14545914 bus:SmallEntities 2025-04-01 2026-03-31 14545914 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 14545914 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14545914 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14545914 bus:FullAccounts 2025-04-01 2026-03-31 14545914 core:ComputerEquipment 2025-04-01 2026-03-31 14545914 core:ComputerEquipment 2025-03-31 14545914 core:ComputerEquipment 2026-03-31
COMPANY REGISTRATION NUMBER: 14545914

BRINDLEBAY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2026

BRINDLEBAY LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

| 2026 | 2025
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 34,731 |  | 43,906

CURRENT ASSETS

Stocks | 4,050,000 |  | – |
Debtors | 6 | 25,740 |  | 41,564 |
Cash at bank and in hand | 54,340 |  | 23,516 |
| ------------ |  | -------- |
| 4,130,080 |  | 65,080 |

CREDITORS: amounts falling due within one year | 7 | 1,089,163 |  | 145,924 |
| ------------ |  | --------- |
NET CURRENT ASSETS/(LIABILITIES) |  | 3,040,917 |  | ( 80,844)
|  | ------------ |  | --------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 3,075,648 |  | ( 36,938)

CREDITORS: amounts falling due after more than one year | 8 |  | 3,052,248 |  | 37,800
|  | ------------ |  | --------
NET ASSETS/(LIABILITIES) |  | 23,400 |  | ( 74,738)
|  | ------------ |  | --------

CAPITAL AND RESERVES

Called up share capital fully paid |  | 10 |  | 10
Profit and loss account |  | 23,390 |  | ( 74,748)
|  | -------- |  | --------
SHAREHOLDERS FUNDS/(DEFICIT) |  | 23,400 |  | ( 74,738)
|  | -------- |  | --------

These financial statements have been prepared and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BRINDLEBAY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 10 August 2026 , and are signed on behalf of the board by:

Mr B S Williams
Director

Company registration number: 14545914

BRINDLEBAY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Fairy's Lodge Fram, Church Lane, Covington, Huntingdon, PE28 ORT.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Work in progress
Work in progress is 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 stock to its present location and condition.
Borrowing costs are expensed as incurred.
Revenue recognition
Revenue represents the fair value of consideration receivable for construction and development services provided during the year, net of value added tax and trade discounts. Revenue from development contracts is recognised over time by reference to the stage of completion of the contract activity at the reporting date, provided that the outcome of the contract can be estimated reliably. The stage of completion is determined by reference to the proportion of contract costs incurred at the reporting date compared with the estimated total contract costs, as this method most faithfully depicts the transfer of control of the services to the customer. Where it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised immediately in the profit and loss account. Costs incurred that relate to future contract activity are recognised as work in progress where it is probable that they will be recovered. Where the outcome of a development contract cannot be estimated reliably, revenue is recognised only to the extent of contract costs incurred that are expected to be recoverable.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
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 subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

| Plant and machinery | - | 25% reducing balance
| Office equipment | - | 33% straight line

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 stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).
5. TANGIBLE ASSETS

| Plant and machinery | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 April 2025 | 58,304 | 294 | 58,598
Additions | 2,500 | – | 2,500
| -------- | ---- | --------
At 31 March 2026 | 60,804 | 294 | 61,098
| -------- | ---- | --------
Depreciation |  |  |
At 1 April 2025 | 14,496 | 196 | 14,692
Charge for the year | 11,577 | 98 | 11,675
| -------- | ---- | --------
At 31 March 2026 | 26,073 | 294 | 26,367
| -------- | ---- | --------
Carrying amount |  |  |
At 31 March 2026 | 34,731 | – | 34,731
| -------- | ---- | --------
At 31 March 2025 | 43,808 | 98 | 43,906
| -------- | ---- | --------

6. DEBTORS

| 2026 | 2025
| £ | £
Other debtors | 25,740 | 41,564
| -------- | --------

7. CREDITORS: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 678 | 14,305
Social security and other taxes | 1,277 | –
Other creditors | 1,087,208 | 131,619
| ------------ | ---------
| 1,089,163 | 145,924
| ------------ | ---------

8. CREDITORS: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Loans | 3,027,388 | –
Other creditors | 24,860 | 37,800
| ------------ | --------
| 3,052,248 | 37,800
| ------------ | --------

The above loans are secured via fixed and floating charges over the development land and property owned by the company.
9. OPERATING LEASES
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 | 2025
| £ | £
Not later than 1 year | 5,683 | 5,683
Later than 1 year and not later than 5 years | 947 | 6,630
| ------- | --------
| 6,630 | 12,313
| ------- | --------

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
During the year the directors entered into the following advances and credits with the company:

| 2026
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr B S Williams | 9,411 | 30,000 | ( 975,000) | ( 935,589)
|  | ------- | -------- | --------- | ---------

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr B S Williams | ( 9,818) | 19,229 | – | 9,411
|  | ------- | -------- | ---- | -------