REGISTERED NUMBER: 14626727 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Brd Telecoms Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B R Dronfield

REGISTERED OFFICE:

Marton Fields Farm

Fields Farm Lane

Rugby

Warwickshire

CV23 9RS

REGISTERED NUMBER:

14626727 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Tangible assets

4

22,835

11,553

CURRENT ASSETS

Debtors

5

67,391

51,242

Cash at bank

61,228

5,436

128,619

56,678

CREDITORS

Amounts falling due within one year

6

21,114

8,205

NET CURRENT ASSETS

107,505

48,473

TOTAL ASSETS LESS CURRENT LIABILITIES

130,340

60,026

PROVISIONS FOR LIABILITIES

7

3,545

1,061

NET ASSETS

126,795

58,965

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

126,794

58,964

SHAREHOLDERS' FUNDS

126,795

58,965

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 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.

The financial statements were approved by the director and authorised for issue on 25 September 2026 and were signed by:

B R Dronfield - Director

1.	STATUTORY INFORMATION

Brd Telecoms Ltd 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.

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

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

The directors have carried out a review of the Company's financial position for a period of 12 months from the date of signing these financial statements. This review has considered the specific business risks and uncertainties brought about by the current economic environment and the potential impact on the Company's financial performance.

Turnover

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

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2025

10,146

7,838

17,984

Additions

19,917

-

19,917

Disposals

(1,633

)

-

(1,633

)

At 31 January 2026

28,430

7,838

36,268

DEPRECIATION

At 1 February 2025

3,506

2,925

6,431

Charge for year

6,383

1,228

7,611

Eliminated on disposal

(609

)

-

(609

)

At 31 January 2026

9,280

4,153

13,433

NET BOOK VALUE

At 31 January 2026

19,150

3,685

22,835

At 31 January 2025

6,640

4,913

11,553

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

7,653

4,067

Other debtors

54,883

45,560

VAT

2,216

1,615

Prepayments and accrued income

2,639

-

67,391

51,242

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

16,362

3,474

Social security and other taxes

96

282

Directors' current accounts

2,535

2,524

Accrued expenses

2,121

1,925

21,114

8,205

7.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

3,545

1,061

Deferred

tax

£

Balance at 1 February 2025

1,061

Provided during year

2,484

Balance at 31 January 2026

3,545

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 February 2025

58,964

Profit for the year

68,330

Dividends

(500

)

At 31 January 2026

126,794