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Company Registration No. 11893782 (England and Wales)
Brain Worm Ltd Unaudited accounts for the year ended 31 March 2026
Brain Worm Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Brain Worm Ltd Company Information for the year ended 31 March 2026
Directors
Sally Clare Harper Jasper Stunell
Company Number
11893782 (England and Wales)
Registered Office
Ascotts Crawley Down Road Felbridge East Sussex RH19 2PS
Accountants
Virtual FC 11 Sussex Avenue Romford RM3 0TA
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Brain Worm Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
2,508
3,727
Current assets
Debtors
5
19,971
-
Cash at bank and in hand
6,684
34,145
26,655
34,145
Creditors: amounts falling due within one year
6
(29,140)
(31,188)
Net current (liabilities)/assets
(2,485)
2,957
Net assets
23
6,684
Capital and reserves
Called up share capital
100
100
Profit and loss account
(77)
6,584
Shareholders' funds
23
6,684
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by
Jasper Stunell Director Company Registration No. 11893782
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Brain Worm Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Brain Worm Ltd is a private company, limited by shares, registered in England and Wales, registration number 11893782. The registered office is Ascotts, Crawley Down Road, Felbridge, East Sussex, RH19 2PS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
Computer equipment
33% Straight Line
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
1,863
6,553
8,416
At 31 March 2026
1,863
6,553
8,416
Depreciation
At 1 April 2025
1,492
3,197
4,689
Charge for the year
119
1,100
1,219
At 31 March 2026
1,611
4,297
5,908
Net book value
At 31 March 2026
252
2,256
2,508
At 31 March 2025
371
3,356
3,727
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Brain Worm Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
9,240
-
Other debtors
10,731
-
19,971
-
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
7,313
6,678
Taxes and social security
20,813
22,854
Loans from directors
-
642
Accruals
1,014
1,014
29,140
31,188
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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