Braewood Ltd

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5
Notes to the Financial Statements	6—8

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Braewood Ltd

Company No. 10606062

Director's Report For The Year Ended 28 February 2026

Director's Report

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

Directors

Mr Geoffrey Meade

Appointed

01/09/2025

The director who held office during the year were as follows:

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Geoffrey Meade

Director

28/04/2026

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Braewood Ltd

Accountant's Report

For The Year Ended 28 February 2026

Accountant's Report

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 28 February 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

deborah joffe

28/04/2026

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Braewood Ltd

Profit and Loss Account

For The Year Ended 28 February 2026

Profit and Loss Account

		2026
	Notes	£
TURNOVER		3,065,985
Cost of sales		(1,918,400 )

GROSS PROFIT		1,147,585

Administrative expenses		(236,280 )

OPERATING PROFIT AND PROFIT FOR THE FINANCIAL YEAR		911,305

The notes on pages 6 to 8 form part of these financial statements.

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Braewood Ltd

Balance Sheet

As At 28 February 2026

Balance Sheet

		2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		232,488
Tangible Assets	5		286,325
Investments	6		25,446

			544,259
CURRENT ASSETS
Stocks	7	278,776
Debtors	8	388,833
Cash at bank and in hand		161,263

		828,872
Creditors: Amounts Falling Due Within One Year	9	(90,978 )

NET CURRENT ASSETS (LIABILITIES)			737,894

TOTAL ASSETS LESS CURRENT LIABILITIES			1,282,153

NET ASSETS			1,282,153

CAPITAL AND RESERVES
Called up share capital	10		100
Profit and Loss Account			1,282,053

SHAREHOLDERS' FUNDS			1,282,153

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Geoffrey Meade

Director

28/04/2026

The notes on pages 6 to 8 form part of these financial statements.

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Braewood Ltd

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

Braewood Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10606062 . The registered office is Centec Business Centre , Stopgate Lane, Liverpool, L9 6AN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

straight line over 7 yrs

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2

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Braewood Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2025	212,366
Transfers	20,122

As at 28 February 2026	232,488

Net Book Value
As at 28 February 2026	232,488

As at 1 March 2025	212,366

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 March 2025	286,325

As at 28 February 2026	286,325

Net Book Value
As at 28 February 2026	286,325

As at 1 March 2025	286,325

6. Investments

	Listed
	£
Cost or Valuation
As at 1 March 2025	25,446

As at 28 February 2026	25,446

Provision
As at 1 March 2025	-

As at 28 February 2026	-

Net Book Value
As at 28 February 2026	25,446

As at 1 March 2025	25,446

7. Stocks

	2026
	£
Stock	278,776

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Braewood Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Debtors

	2026
	£
Due within one year
Trade debtors	388,833

9. Creditors: Amounts Falling Due Within One Year

	2026
	£
Other creditors	90,978

10. Share Capital

	2026
	£
Allotted, Called up and fully paid	100

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Director	Mr Geoffrey Meade

Company Number	10606062

Registered Office	Centec Business Centre
	Stopgate Lane
	Liverpool
	L9 6AN