Company No:
Contents
DIRECTORS | Matthew Franks |
Miles Lovegrove |
SECRETARY | Miranda Hope |
REGISTERED OFFICE | Esam |
Carluddon Technology Park Carluddon | |
St. Austell | |
Cornwall | |
PL26 8WE | |
United Kingdom |
COMPANY NUMBER | 11739908 (England and Wales) |
CHARTERED ACCOUNTANTS | Francis Clark LLP |
Melville Building East | |
Royal William Yard | |
Plymouth | |
Devon PL1 3GW |
Note | 2023 | 2022 | ||
£ | £ | |||
Fixed assets | ||||
Investments | 3 |
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5,100 | 5,100 | |||
Current assets | ||||
Cash at bank and in hand |
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27 | 67 | |||
Creditors: amounts falling due within one year | 4 | (
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Net current liabilities | (843) | (603) | ||
Total assets less current liabilities | 4,257 | 4,497 | ||
Net assets |
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Capital and reserves | ||||
Called-up share capital | 5 |
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Profit and loss account | (
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(
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Total shareholders' funds |
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Directors' responsibilities:
The financial statements of Brand Division Holdings Limited (registered number:
Miles Lovegrove
Director |
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.
Brand Division 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 registered office is Esam, Carluddon Technology Park Carluddon, St. Austell, Cornwall, PL26 8WE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include 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 £.
The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.
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.
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
2023 | 2022 | ||
Number | Number | ||
Monthly average number of persons employed by the Company during the year, including directors |
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Other investments | Total | ||
£ | £ | ||
Cost or valuation before impairment | |||
At 01 August 2022 |
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At 31 July 2023 |
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Carrying value at 31 July 2023 |
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Carrying value at 31 July 2022 |
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Investments in shares
Name of entity | Registered office | Principal activity | Class of shares |
Ownership 31.07.2023 |
Ownership 31.07.2022 |
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C/O Fluid Branding , Unit 31, Esam Carluddon Technology Park, Carluddon, St Austell, PL26 8WE | Letting owned real estate |
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2023 | 2022 | ||
£ | £ | ||
Amounts owed to Group undertakings |
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2023 | 2022 | ||
£ | £ | ||
Allotted, called-up and fully-paid | |||
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