Brave Human Capital Group Limited

Brave Human Capital Group Limited
Contents Page
For the year ended 31 May 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 10170813 Brave Human Capital Group Limited
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	13,093	19,350
		13,093	19,350
Current assets
Debtors		89,766	152,595
Cash at bank and in hand		58,719	43,065
		148,485	195,660
Creditors: amount falling due within one year		(98,355)	(186,873)
Net current assets		50,130	8,787

Total assets less current liabilities		63,223	28,137
Creditors: amount falling due after more than one year		-	(28,077)
Net assets		63,223	60

Capital and reserves
Called up share capital	4	33	33
Profit and loss account		63,190	27
Shareholders' funds		63,223	60

For the year ended 31 May 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 accounts for the year in question in accordance with section 476.
The directors acknowledge 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 board of directors on 24 July 2026 and were signed on its behalf by:

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Mr J Fleming
Director

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Mrs H Fleming
Director

1

Brave Human Capital Group Limited
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

Brave Human Capital Group Limited is a private company, limited by shares, registered in England and Wales, registration number 10170813, registration address 2nd Floor, 3 Imperial Square, Cheltenham, Gloucestershire, GL50 1QB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

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

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:

Land and Buildings	11% Straight Line
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the year was 8 (2025 : 13).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 June 2025	5,150	12,442	12,355	29,947
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 May 2026	5,150	12,442	12,355	29,947
Depreciation
At 01 June 2025	2,047	4,610	3,940	10,597
Charge for year	573	1,566	4,118	6,257
On disposals	-	-	-	-
At 31 May 2026	2,620	6,176	8,058	16,854
Net book values
Closing balance as at 31 May 2026	2,530	6,266	4,297	13,093
Opening balance as at 01 June 2025	3,103	7,832	8,415	19,350

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £0.3333 each	33		33
	33		33

2

Registered Number: 10170813
England and Wales
Abridged Accounts

for the year ended 31 May 2026
for
BRAVE HUMAN CAPITAL GROUP LIMITED