Company No: 10204317 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	2,003		2,671
Investments	4	300,000		300,000
		302,003		302,671
Current assets
Debtors	5	10,289		5,242
Cash at bank and in hand		109,626		46,092
		119,915		51,334
Creditors: amounts falling due within one year	6	( 7,531)		( 1,333)
Net current assets		112,384		50,001
Total assets less current liabilities		414,387		352,672
Provision for liabilities		( 600)		( 600)
Net assets		413,787		352,072
Capital and reserves
Called-up share capital	7	1,101		1,101
Share premium account		298,899		298,899
Profit and loss account		113,787		52,072
Total shareholders' funds		413,787		352,072

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Bramble Holdings Limited (registered number: 10204317) were approved and authorised for issue by the Director on 14 October 2026. They were signed on its behalf by:

Mr M Dalton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bramble Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's principal office is:

2 Orchard Court
Heron Road
Sowton Industrial Estate
Exeter
Devon
EX2 7LL

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Fixtures and fittings	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Total
	£		£		£
Cost
At 01 April 2025	35,000		1,033		36,033
At 31 March 2026	35,000		1,033		36,033
Accumulated depreciation
At 01 April 2025	32,405		957		33,362
Charge for the financial year	649		19		668
At 31 March 2026	33,054		976		34,030
Net book value
At 31 March 2026	1,946		57		2,003
At 31 March 2025	2,595		76		2,671

4. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	300,000
At 31 March 2026	300,000
Carrying value at 31 March 2026	300,000
Carrying value at 31 March 2025	300,000

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.03.2026	Ownership 31.03.2025	Held
Alarmtec Limited	Centenary House, Peninsula Park, Rydon Lane, Exeter, United Kingdom, EX2 7XE	Electrical installation	Ordinary	51.00%	51.00%	Direct

5. Debtors

	2026		2025
	£		£
Other debtors	10,289		5,242

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	120		0
Amounts owed to Group undertakings	6,078		0
Other creditors	1,333		1,333
	7,531		1,333

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1,001 Ordinary shares of £ 1.00 each	1,001		1,001
100 Ordinary B shares of £ 1.00 each	100		100
	1,101		1,101

8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2026		2025
	£		£
Balance owed to subsidiary	6,078		0

Transactions with the entity's director

	2026		2025
	£		£
Loan to director	2,870		3,900

No interest has been charged on these balances and there are no fixed dates for repayment.