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Registered Number: 13407170
England and Wales
BRW ACCESS LTD
Abridged Accounts
Period of accounts Start date: 01 May 2025 End date: 30 April 2026

BRW Access Ltd Contents Page For the year ended 30 April 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

BRW Access Ltd Accountants' Report For the year ended 30 April 2026
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of BRW Access Ltd for the year ended 30 April 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of BRW Access Ltd, as a body, in accordance with the terms of our engagement letter dated 19 March 2021. Our work has been undertaken solely to prepare for your approval the accounts of BRW Access Ltd and state those matters that we have agreed to state to the Board of BRW Access Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BRW Access Ltd and its members as a body for our work or for this report. It is your duty to ensure that BRW Access Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of BRW Access Ltd. You consider that BRW Access Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of BRW Access Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Mr Simon Waters FCCA SJW Accountants Casterton Suite, Clawthorpe Hall Business Centre Burton in Kendal Carnforth Lancashire LA6 1NU 28 July 2026 1

BRW Access Ltd Statement of Financial Position As at 30 April 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 4,514 |  | 6,175
|  | 4,514 |  | 6,175
Current assets |  |  |
Debtors |  | 2,716 |  | 15,346
Cash at bank and in hand |  | 8,063 |  | 1,040
|  | 10,779 |  | 16,386
Creditors: amount falling due within one year |  | (13,741) |  | (18,144)
Net current assets |  | (2,962) |  | (1,758)
Total assets less current liabilities |  | 1,552 |  | 4,417
Provisions for liabilities |  | (1,128) |  | (1,544)
Net assets |  | 424 |  | 2,873
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | 324 |  | 2,773
Shareholders' funds |  | 424 |  | 2,873
For the year ended 30 April 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 28 July 2026 and were signed by:
------------------------------- Brett Wallbank Director
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BRW Access Ltd Notes to the Abridged Financial Statements For the year ended 30 April 2026
General Information BRW Access Ltd is a private company, limited by shares, registered in England and Wales, registration number 13407170, registration address 46 Park Lane, Wesham, Preston, Lancs, PR4 3HG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 3 Years Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Directors' Emoluments
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Administrative Expenses
Directors Salaries | 9,100 |  | 9,100
| 9,100 |  | 9,100
3. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
4. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 May 2025 | 11,000 |  | 2,032 |  | 13,032
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 April 2026 | 11,000 |  | 2,032 |  | 13,032
Depreciation
At 01 May 2025 | 5,779 |  | 1,078 |  | 6,857
Charge for year | 1,305 |  | 356 |  | 1,661
On disposals | - |  | - |  | -
At 30 April 2026 | 7,084 |  | 1,434 |  | 8,518
Net book values
Closing balance as at 30 April 2026 | 3,916 |  | 598 |  | 4,514
Opening balance as at 01 May 2025 | 5,221 |  | 954 |  | 6,175
5. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
6. | Controlling Parties The company's ultimate controlling party is Mr B Wallbank by virtue of their interest in the share capital of the company.
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