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REGISTERED NUMBER: 11326848 (England and Wales)




















Financial Statements

for the Year Ended 30 April 2023

for

BRAN INTERNATIONAL LTD

BRAN INTERNATIONAL LTD (REGISTERED NUMBER: 11326848)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRAN INTERNATIONAL LTD

Company Information
for the Year Ended 30 April 2023







DIRECTOR: A T Sharma





REGISTERED OFFICE: 143 Station Road
Hampton
Middlesex
TW12 2AL





REGISTERED NUMBER: 11326848 (England and Wales)





ACCOUNTANTS: Alvis & Company (Accountants) Limited
143 Station Road
Hampton
Middlesex
TW12 2AL

BRAN INTERNATIONAL LTD (REGISTERED NUMBER: 11326848)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - 4,827
Tangible assets 5 1,291 2,134
Investment property 6 493,499 453,499
494,790 460,460

CURRENT ASSETS
Debtors 7 9,380 3,505
Cash at bank 38,257 41,299
47,637 44,804
CREDITORS
Amounts falling due within one year 8 (137,930 ) (406,855 )
NET CURRENT LIABILITIES (90,293 ) (362,051 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

404,497

98,409

CREDITORS
Amounts falling due after more than one
year

9

(376,205

)

(109,768

)

PROVISIONS FOR LIABILITIES (9,124 ) (1,524 )
NET ASSETS/(LIABILITIES) 19,168 (12,883 )

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 19,068 (12,983 )
SHAREHOLDERS' FUNDS 19,168 (12,883 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

BRAN INTERNATIONAL LTD (REGISTERED NUMBER: 11326848)

Balance Sheet - continued
30 April 2023


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 15 November 2023 and were signed by:





A T Sharma - Director


BRAN INTERNATIONAL LTD (REGISTERED NUMBER: 11326848)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Bran International 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.

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 as modified by the revaluation of certain assets.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Know How are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - Straight line over 3 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Know How
£   
COST
At 1 May 2022
and 30 April 2023 24,143
AMORTISATION
At 1 May 2022 19,316
Amortisation for year 4,827
At 30 April 2023 24,143
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 4,827

BRAN INTERNATIONAL LTD (REGISTERED NUMBER: 11326848)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2022 11,658 4,984 16,642
Additions - 1,693 1,693
At 30 April 2023 11,658 6,677 18,335
DEPRECIATION
At 1 May 2022 9,725 4,783 14,508
Charge for year 1,872 664 2,536
At 30 April 2023 11,597 5,447 17,044
NET BOOK VALUE
At 30 April 2023 61 1,230 1,291
At 30 April 2022 1,933 201 2,134

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2022 453,499
Revaluations 40,000
At 30 April 2023 493,499
NET BOOK VALUE
At 30 April 2023 493,499
At 30 April 2022 453,499

Fair value at 30 April 2023 is represented by:
£   
Valuation in 2020 (14,790 )
Valuation in 2023 40,000
Cost 468,289
493,499

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other debtors 9,380 3,505

BRAN INTERNATIONAL LTD (REGISTERED NUMBER: 11326848)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 2,579 2,470
Taxation and social security 1,139 3,821
Other creditors 134,212 400,564
137,930 406,855

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 376,205 109,768

10. SECURED DEBTS

The following secured debts are included within creditors:

30.4.23 30.4.22
£    £   
Hampshire Trust Bank 109,768 109,768
Lendco Limited 266,438 -
376,206 109,768

The mortgage provided by Hampshire Trust Bank PLC is secured against the freehold interest in the land and property known as 145 Cleaver Street by way of a negative pledge.

The mortgage provided by Lendco Limited is secured against the freehold property known as 95 Broadway by way of a fixed charge.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
100 Ordinary A £1 100 100

12. RESERVES
Retained
earnings
£   

At 1 May 2022 (12,983 )
Profit for the year 32,051
At 30 April 2023 19,068

Included in the reserves is an undistributable amount relating to the property revaluation less deferred taxation of £38,898.