REGISTERED NUMBER: SC594105 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Brand Electrical Solutions Limited

Page

Statement of Financial Position

1

FIXED ASSETS

12,876

17,006

CURRENT ASSETS

40,560

38,370

CREDITORS

Amounts falling due within one year

(36,529

)

(34,201

)

NET CURRENT ASSETS

4,031

4,169

TOTAL ASSETS LESS CURRENT LIABILITIES

16,907

21,175

CREDITORS

Amounts falling due after more than one year

(16,807

)

(21,075

)

NET ASSETS

100

100

CAPITAL AND RESERVES

100

100

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Brand Electrical Solutions Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC594105

Registered office:

71 Cranford Road

Aberdeen

Aberdeenshire

AB10 7NJ

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATUTORY INFORMATION CONTINUED

The financial statements are prepared in sterling and monetary amounts in these financial statements are rounded to the nearest £.

3.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2025 - 1 ) .

4.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr S Brand

Balance outstanding at start of year

20,075

7,240

Amounts advanced

16,996

12,835

Amounts repaid

(25,900

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,171

20,075

5.	OTHER FINANCIAL COMMITMENTS

The lender of the Coronavirus Bounce Back Loan has a full (100%) government-backed guarantee against both the capital and the interest, although Brand Electrical Solutions Ltd remains fully liable for the debt.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 26 September 2026 and were signed by:

Mr S Brand - Director