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REGISTERED NUMBER: 12697270 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

BRANDDR LTD

BRANDDR LTD (REGISTERED NUMBER: 12697270)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRANDDR LTD

COMPANY INFORMATION
for the Year Ended 31st December 2023







DIRECTORS: Mr J S Cohen
Mr M Hasid





REGISTERED OFFICE: 35 Ardent Way
Manchester
M25 9WE





REGISTERED NUMBER: 12697270 (England and Wales)





ACCOUNTANTS: KJG
100 Barbirolli Square
Manchester
M2 3BD

BRANDDR LTD (REGISTERED NUMBER: 12697270)

BALANCE SHEET
31st December 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 5,875 5,875
Debtors 4 - 10
Cash at bank 2,217 1,403
8,092 7,288
CREDITORS
Amounts falling due within one year 5 (40,153 ) (30,570 )
NET CURRENT LIABILITIES (32,061 ) (23,282 )
TOTAL ASSETS LESS CURRENT LIABILITIES (32,061 ) (23,282 )

CAPITAL AND RESERVES
Called up share capital 6 10 10
Retained earnings (32,071 ) (23,292 )
SHAREHOLDERS' FUNDS (32,061 ) (23,282 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th April 2024 and were signed on its behalf by:




Mr J S Cohen - Director


BRANDDR LTD (REGISTERED NUMBER: 12697270)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023


1. STATUTORY INFORMATION

BRANDDR Ltd is a private company, limited by shares, registered in England and Wales, registration number 12697270. The address of the registered office and the principal place of business is 35 Ardent Way, Manchester, M25 9WE.

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.

These accounts have been prepared on a going concern basis. The company is dependent on the continuing financial support of the company's shareholders and directors. The directors are of the opinion that with the support of the shareholders and directors for the next 12 months, the company will be able to continue to operate within their facilities and as a result the directors are of the opinion that the going concern basis is therefore believed to be appropriate in respect of the preparation of the financial statements.

Turnover
Turnover represents amounts recognised by the company in respect of goods supplied, exclusive of Value Added Tax and trade discounts. Turnover principally consists of sales of stress relief products, which are recognised at the point of which the goods are provided, where net takings are recognised as earned.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the
effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses forbad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

BRANDDR LTD (REGISTERED NUMBER: 12697270)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023


3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors - 10

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,695 -
Amounts owed to group undertakings 1,500 -
Other creditors 35,958 30,570
40,153 30,570

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
5 Ordinary £1.00 5 5
5 Ordinary A £1.00 5 5
10 10

7. RELATED PARTY DISCLOSURES

At the reporting date, the company owes an outstanding amount of £1,500.