Silverfin false false 31/07/2023 01/08/2022 31/07/2023 Matthew Franks 24/12/2018 Miles Lovegrove 24/12/2018 09 February 2024 The principal activity of the company is that of a group holding company. 11739908 2023-07-31 11739908 bus:Director1 2023-07-31 11739908 bus:Director2 2023-07-31 11739908 2022-07-31 11739908 core:CurrentFinancialInstruments 2023-07-31 11739908 core:CurrentFinancialInstruments 2022-07-31 11739908 core:ShareCapital 2023-07-31 11739908 core:ShareCapital 2022-07-31 11739908 core:RetainedEarningsAccumulatedLosses 2023-07-31 11739908 core:RetainedEarningsAccumulatedLosses 2022-07-31 11739908 core:CostValuation 2022-07-31 11739908 core:CostValuation 2023-07-31 11739908 bus:OrdinaryShareClass1 2023-07-31 11739908 2022-08-01 2023-07-31 11739908 bus:FilletedAccounts 2022-08-01 2023-07-31 11739908 bus:SmallEntities 2022-08-01 2023-07-31 11739908 bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 11739908 bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 11739908 bus:Director1 2022-08-01 2023-07-31 11739908 bus:Director2 2022-08-01 2023-07-31 11739908 2021-08-01 2022-07-31 11739908 core:Subsidiary1 2022-08-01 2023-07-31 11739908 core:Subsidiary1 1 2022-08-01 2023-07-31 11739908 core:Subsidiary1 1 2021-08-01 2022-07-31 11739908 bus:OrdinaryShareClass1 2022-08-01 2023-07-31 11739908 bus:OrdinaryShareClass1 2021-08-01 2022-07-31 iso4217:GBP xbrli:pure decimalUnit xbrli:shares

Company No: 11739908 (England and Wales)

BRAND DIVISION HOLDINGS LIMITED

Unaudited Financial Statements
For the financial year ended 31 July 2023
Pages for filing with the registrar

BRAND DIVISION HOLDINGS LIMITED

Unaudited Financial Statements

For the financial year ended 31 July 2023

Contents

BRAND DIVISION HOLDINGS LIMITED

COMPANY INFORMATION

For the financial year ended 31 July 2023
BRAND DIVISION HOLDINGS LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 July 2023
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
BRAND DIVISION HOLDINGS LIMITED

BALANCE SHEET

As at 31 July 2023
BRAND DIVISION HOLDINGS LIMITED

BALANCE SHEET (continued)

As at 31 July 2023
Note 2023 2022
£ £
Fixed assets
Investments 3 5,100 5,100
5,100 5,100
Current assets
Cash at bank and in hand 27 67
27 67
Creditors: amounts falling due within one year 4 ( 870) ( 670)
Net current liabilities (843) (603)
Total assets less current liabilities 4,257 4,497
Net assets 4,257 4,497
Capital and reserves
Called-up share capital 5 5,000 5,000
Profit and loss account ( 743 ) ( 503 )
Total shareholders' funds 4,257 4,497

For the financial year ending 31 July 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Brand Division Holdings Limited (registered number: 11739908) were approved and authorised for issue by the Board of Directors on 09 February 2024. They were signed on its behalf by:

Miles Lovegrove
Director
BRAND DIVISION HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2023
BRAND DIVISION HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2023
1. Accounting policies

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.

General information and basis of accounting

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 £.

Group accounts not prepared

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 instruments

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.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

Other investments Total
£ £
Cost or valuation before impairment
At 01 August 2022 5,100 5,100
At 31 July 2023 5,100 5,100
Carrying value at 31 July 2023 5,100 5,100
Carrying value at 31 July 2022 5,100 5,100

Investments in shares

Name of entity Registered office Principal activity Class of
shares
Ownership
31.07.2023
Ownership
31.07.2022
Brand Division Limited C/O Fluid Branding , Unit 31, Esam Carluddon Technology Park, Carluddon, St Austell, PL26 8WE Letting owned real estate Ordinary A 100.00% 100.00%

4. Creditors: amounts falling due within one year

2023 2022
£ £
Amounts owed to Group undertakings 870 670

5. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
5,000 Ordinary A shares of £ 1.00 each 5,000 5,000