REGISTERED NUMBER: 09888370 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Brush Party UK Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Ashton Eaton

S Crick Wroe

REGISTERED OFFICE:

32-33 Space Business Centre

Smeaton Close

Aylesbury

Buckinghamshire

HP19 8FJ

REGISTERED NUMBER:

09888370 (England and Wales)

ACCOUNTANTS:

Fizz Accounting Limited

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

FIXED ASSETS

Intangible assets

4

11,136

12,528

Tangible assets

5

17,529

17,093

28,665

29,621

CURRENT ASSETS

Stocks

39,170

25,990

Debtors

37,443

40,320

Cash at bank

85,856

88,461

162,469

154,771

CREDITORS

Amounts falling due within one year

175,494

166,247

NET CURRENT LIABILITIES

(13,025

)

(11,476

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,640

18,145

CREDITORS

Amounts falling due after more than one year

6

(20,380

)

(26,324

)

PROVISIONS FOR LIABILITIES

(3,119

)

(2,732

)

NET LIABILITIES

(7,859

)

(10,911

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(7,959

)

(11,011

)

(7,859

)

(10,911

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

C Ashton Eaton - Director

S Crick Wroe - Director

1.	STATUTORY INFORMATION

Brush Party UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going concern

At the balance sheet date, the company had net liabilities. However, the directors have assessed the company's cashflow requirements for the coming twelve months and are confident that the company will be able to continue to meet its liabilities as they fall due. They therefore consider it appropriate to prepare the accounts on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

and 30 April 2026

13,920

AMORTISATION

At 1 May 2025

1,392

Amortisation for year

1,392

At 30 April 2026

2,784

NET BOOK VALUE

At 30 April 2026

11,136

At 30 April 2025

12,528

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

60,537

Additions

8,891

Disposals

(356

)

At 30 April 2026

69,072

DEPRECIATION

At 1 May 2025

43,444

Charge for year

8,366

Eliminated on disposal

(267

)

At 30 April 2026

51,543

NET BOOK VALUE

At 30 April 2026

17,529

At 30 April 2025

17,093

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

30.4.26

30.4.25

£

£

Repayable by instalments

Bank loans more than 5 years

-

1,625

7.	FINANCIAL COMMITMENTS

The company has total commitments as at the year end of £19,822 (2025: £33,814).