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Registered number: 11784007
Braywhite Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Oxygen Accountancy
Business Advisors and Taxation Specialists
1 Cedar Barn
Hatton Technology Park
Hatton
Warwick
CV35 8XB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11784007
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 601,001 321,001
Investments 5 19,835 19,835
620,836 340,836
CURRENT ASSETS
Debtors 6 150,768 164,574
Cash at bank and in hand 62,861 60,142
213,629 224,716
Creditors: Amounts Falling Due Within One Year 7 (321,442 ) (90,750 )
NET CURRENT ASSETS (LIABILITIES) (107,813 ) 133,966
TOTAL ASSETS LESS CURRENT LIABILITIES 513,023 474,802
Creditors: Amounts Falling Due After More Than One Year 8 (1,116 ) (10,944 )
NET ASSETS 511,907 463,858
CAPITAL AND RESERVES
Called up share capital 9 103 102
Profit and Loss Account 511,804 463,756
SHAREHOLDERS' FUNDS 511,907 463,858
Page 1
Page 2
For the year ending 31 March 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Faisal Lone
Director
30th September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Braywhite Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11784007 . The registered office is 40 Dorchester Road, Solihull, B91 1LN.
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. 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:
Freehold Non Depreciating
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2025 321,001
Additions 280,000
As at 31 March 2026 601,001
Net Book Value
As at 31 March 2026 601,001
As at 1 April 2025 321,001
5. Investments
Subsidiaries Unlisted Total
£ £ £
Cost or Valuation
As at 1 April 2025 335 19,500 19,835
As at 31 March 2026 335 19,500 19,835
Provision
As at 1 April 2025 - - -
As at 31 March 2026 - - -
Net Book Value
As at 31 March 2026 335 19,500 19,835
As at 1 April 2025 335 19,500 19,835
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 150,768 164,574
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 321,442 90,750
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 1,116 10,944
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 103 102
Page 5