2022-02-012023-01-312023-01-31false11770804BRZN LTD2023-09-28iso4217:GBPxbrli:pure117708042022-02-01117708042023-01-31117708042022-02-012023-01-31117708042021-02-01117708042022-01-31117708042021-02-012022-01-3111770804bus:SmallEntities2022-02-012023-01-3111770804bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3111770804bus:FullAccounts2022-02-012023-01-3111770804bus:PrivateLimitedCompanyLtd2022-02-012023-01-3111770804core:WithinOneYear2023-01-3111770804core:AfterOneYear2023-01-3111770804core:WithinOneYear2022-01-3111770804core:AfterOneYear2022-01-3111770804core:ShareCapital2023-01-3111770804core:SharePremium2023-01-3111770804core:RevaluationReserve2023-01-3111770804core:OtherReservesSubtotal2023-01-3111770804core:RetainedEarningsAccumulatedLosses2023-01-3111770804core:ShareCapital2022-01-3111770804core:SharePremium2022-01-3111770804core:RevaluationReserve2022-01-3111770804core:OtherReservesSubtotal2022-01-3111770804core:RetainedEarningsAccumulatedLosses2022-01-3111770804core:LandBuildings2023-01-3111770804core:PlantMachinery2023-01-3111770804core:Vehicles2023-01-3111770804core:FurnitureFittings2023-01-3111770804core:OfficeEquipment2023-01-3111770804core:NetGoodwill2023-01-3111770804core:IntangibleAssetsOtherThanGoodwill2023-01-3111770804core:ListedExchangeTraded2023-01-3111770804core:UnlistedNon-exchangeTraded2023-01-3111770804core:LandBuildings2022-01-3111770804core:PlantMachinery2022-01-3111770804core:Vehicles2022-01-3111770804core:FurnitureFittings2022-01-3111770804core:OfficeEquipment2022-01-3111770804core:NetGoodwill2022-01-3111770804core:IntangibleAssetsOtherThanGoodwill2022-01-3111770804core:ListedExchangeTraded2022-01-3111770804core:UnlistedNon-exchangeTraded2022-01-3111770804core:LandBuildings2022-02-012023-01-3111770804core:PlantMachinery2022-02-012023-01-3111770804core:Vehicles2022-02-012023-01-3111770804core:FurnitureFittings2022-02-012023-01-3111770804core:OfficeEquipment2022-02-012023-01-3111770804core:NetGoodwill2022-02-012023-01-3111770804core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3111770804core:ListedExchangeTraded2022-02-012023-01-3111770804core:UnlistedNon-exchangeTraded2022-02-012023-01-3111770804core:MoreThanFiveYears2022-02-012023-01-3111770804core:Non-currentFinancialInstruments2023-01-3111770804core:Non-currentFinancialInstruments2022-01-3111770804dpl:CostSales2022-02-012023-01-3111770804dpl:DistributionCosts2022-02-012023-01-3111770804dpl:AdministrativeExpenses2022-02-012023-01-3111770804core:LandBuildings2022-02-012023-01-3111770804core:PlantMachinery2022-02-012023-01-3111770804core:Vehicles2022-02-012023-01-3111770804core:FurnitureFittings2022-02-012023-01-3111770804core:OfficeEquipment2022-02-012023-01-3111770804core:NetGoodwill2022-02-012023-01-3111770804core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3111770804dpl:GroupUndertakings2022-02-012023-01-3111770804dpl:ParticipatingInterests2022-02-012023-01-3111770804dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3111770804core:ListedExchangeTraded2022-02-012023-01-3111770804dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3111770804core:UnlistedNon-exchangeTraded2022-02-012023-01-3111770804dpl:CostSales2021-02-012022-01-3111770804dpl:DistributionCosts2021-02-012022-01-3111770804dpl:AdministrativeExpenses2021-02-012022-01-3111770804core:LandBuildings2021-02-012022-01-3111770804core:PlantMachinery2021-02-012022-01-3111770804core:Vehicles2021-02-012022-01-3111770804core:FurnitureFittings2021-02-012022-01-3111770804core:OfficeEquipment2021-02-012022-01-3111770804core:NetGoodwill2021-02-012022-01-3111770804core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3111770804dpl:GroupUndertakings2021-02-012022-01-3111770804dpl:ParticipatingInterests2021-02-012022-01-3111770804dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-01-3111770804core:ListedExchangeTraded2021-02-012022-01-3111770804dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-01-3111770804core:UnlistedNon-exchangeTraded2021-02-012022-01-3111770804core:NetGoodwill2023-01-3111770804core:IntangibleAssetsOtherThanGoodwill2023-01-3111770804core:LandBuildings2023-01-3111770804core:PlantMachinery2023-01-3111770804core:Vehicles2023-01-3111770804core:FurnitureFittings2023-01-3111770804core:OfficeEquipment2023-01-3111770804core:AfterOneYear2023-01-3111770804core:WithinOneYear2023-01-3111770804core:ListedExchangeTraded2023-01-3111770804core:UnlistedNon-exchangeTraded2023-01-3111770804core:ShareCapital2023-01-3111770804core:SharePremium2023-01-3111770804core:RevaluationReserve2023-01-3111770804core:OtherReservesSubtotal2023-01-3111770804core:RetainedEarningsAccumulatedLosses2023-01-3111770804core:NetGoodwill2022-01-3111770804core:IntangibleAssetsOtherThanGoodwill2022-01-3111770804core:LandBuildings2022-01-3111770804core:PlantMachinery2022-01-3111770804core:Vehicles2022-01-3111770804core:FurnitureFittings2022-01-3111770804core:OfficeEquipment2022-01-3111770804core:AfterOneYear2022-01-3111770804core:WithinOneYear2022-01-3111770804core:ListedExchange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BRZN LTD

Registered Number
11770804
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

BRZN LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

LEVENTE, Aleksander Martin
RINGWOOD, Joseph Henry Herbie

Registered Address

The Brzn Arms
62 Beaconsfield Road
Brighton
BN1 4QJ

Registered Number

11770804 (England and Wales)
BRZN LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets613,19210,099
13,19210,099
Current assets
Debtors87,8082,490
Cash at bank and on hand8621,493
8,6703,983
Creditors amounts falling due within one year9(34,526)(15,658)
Net current assets (liabilities)(25,856)(11,675)
Total assets less current liabilities(12,664)(1,576)
Net assets(12,664)(1,576)
Capital and reserves
Called up share capital1,2001,200
Profit and loss account(13,864)(2,776)
Shareholders' funds(12,664)(1,576)
The financial statements were approved and authorised for issue by the Board of Directors on 28 September 2023, and are signed on its behalf by:
LEVENTE, Aleksander Martin
Director
RINGWOOD, Joseph Henry Herbie
Director

Registered Company No. 11770804
BRZN LTD
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Manufacture of beer, wholesale of wine, beer, spirits and other alcoholic beverages.
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
These financial statements have been prepared on the basis that the company will continue to be a going concern. At the year end the current liabilities exceeded current assets by £25,856. The validity of this basis depends upon the continued support of the company's director. The director confirms that they will give the required support.
5.Employee information

20232022
Average number of employees during the year32
6.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 February 229,8264,00013,826
Additions7,399917,490
At 31 January 2317,2254,09121,316
Depreciation and impairment
At 01 February 222,7271,0003,727
Charge for year3,6257724,397
At 31 January 236,3521,7728,124
Net book value
At 31 January 2310,8732,31913,192
At 31 January 227,0993,00010,099
7.Description of nature of transactions and balances with related parties
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.
8.Debtors

2023

2022

££
Trade debtors / trade receivables7,8082,490
Total7,8082,490
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables632-
Bank borrowings and overdrafts2,2502,850
Taxation and social security6,854-
Other creditors24,79012,148
Accrued liabilities and deferred income-660
Total34,52615,658
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.