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REGISTERED NUMBER: 01965238 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Brandt Holdings Limited

Brandt Holdings Limited (Registered number: 01965238)






Contents of the Financial Statements
for the year ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Brandt Holdings Limited

Company Information
for the year ended 31 August 2023







DIRECTORS: M.C.M James
Mrs A P Wright





SECRETARY: Mrs A P Wright





REGISTERED OFFICE: 94 Southbridge Road
Croydon
Surrey
CR0 1AF





REGISTERED NUMBER: 01965238 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co. Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Brandt Holdings Limited (Registered number: 01965238)

Balance Sheet
31 August 2023

2023 2022
Notes £ £
FIXED ASSETS
Investments 4 400,810 400,810

CURRENT ASSETS
Debtors 5 775,477 775,477

CREDITORS
Amounts falling due within one year 6 (201,134 ) (201,134 )
NET CURRENT ASSETS 574,343 574,343
TOTAL ASSETS LESS CURRENT
LIABILITIES

975,153

975,153

CAPITAL AND RESERVES
Called up share capital 49,050 49,050
Share premium 470,030 470,030
Retained earnings 456,073 456,073
SHAREHOLDERS' FUNDS 975,153 975,153

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2023 and were signed on its behalf by:





Mrs A P Wright - Director


Brandt Holdings Limited (Registered number: 01965238)

Notes to the Financial Statements
for the year ended 31 August 2023

1. STATUTORY INFORMATION

Brandt Holdings Limited 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.

The company was dormant throughout the current year and previous year.

Preparation of consolidated financial statements
The financial statements contain information about Brandt Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Share capital
Ordinary shares are classed as equity.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Other
investments
£
COST
At 1 September 2022
and 31 August 2023 400,810
NET BOOK VALUE
At 31 August 2023 400,810
At 31 August 2022 400,810

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Amounts owed by group undertakings 755,477 755,477
Other debtors 20,000 20,000
775,477 775,477

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Amounts owed to group undertakings 159,550 159,550
Other creditors 41,584 41,584
201,134 201,134

Brandt Holdings Limited (Registered number: 01965238)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

7. RELATED PARTY DISCLOSURES

Included within debtors is an amount of £600,702 due from Brandt ABC Limited (2022: £600,702), and £154,775 due from Pavilion IT Limited (2022: £154,775) both subsidiary companies in Brandt Holdings Limited group. The amounts outstanding do not accrue any interest.

Included within creditors is an amount of £159,550 due to Brandt Computer Systems Limited (2022: £159,550), a subsidiary company in Brandt Holdings Limited group. The amount outstanding does not accrue any interest.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Brandt Holdings Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brandt Holdings Limited for the year ended 31 August 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brandt Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brandt Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Brandt Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brandt Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brandt Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brandt Holdings Limited. You consider that Brandt Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brandt Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co. Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


4 October 2023