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REGISTERED NUMBER: 08019480 (England and Wales)















Financial Statements for the Year Ended 30 April 2023

for

Brand Lev Limited

Brand Lev Limited (Registered number: 08019480)






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

Report of the Accountants 6

Brand Lev Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: R N Levinson
D S Levinson





REGISTERED OFFICE: 100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE





REGISTERED NUMBER: 08019480 (England and Wales)





ACCOUNTANTS: Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE

Brand Lev Limited (Registered number: 08019480)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 508 475

CURRENT ASSETS
Stocks 828 4,590
Debtors 5 79,142 75,847
Cash at bank 2,575 1,673
82,545 82,110
CREDITORS
Amounts falling due within one year 6 47,336 43,427
NET CURRENT ASSETS 35,209 38,683
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,717

39,158

CREDITORS
Amounts falling due after more than one
year

7

35,492

39,076
NET ASSETS 225 82

CAPITAL AND RESERVES
Called up share capital 8 100 100
Capital redemption reserve (98 ) (98 )
Retained earnings 223 80
SHAREHOLDERS' FUNDS 225 82

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 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.

Brand Lev Limited (Registered number: 08019480)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2024 and were signed on its behalf by:





R N Levinson - Director


Brand Lev Limited (Registered number: 08019480)

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

1. STATUTORY INFORMATION

Brand Lev 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.

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.

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

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 reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 1,614
Additions 183
At 30 April 2023 1,797
DEPRECIATION
At 1 May 2022 1,139
Charge for year 150
At 30 April 2023 1,289
NET BOOK VALUE
At 30 April 2023 508
At 30 April 2022 475

Brand Lev Limited (Registered number: 08019480)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 276 1,458
Other debtors 78,866 74,389
79,142 75,847

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 5,090 4,975
Trade creditors 3,194 -
Taxation and social security 36,426 34,170
Other creditors 2,626 4,282
47,336 43,427

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 35,492 39,076

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 13,730 17,874

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
50 A ordinary 1 50 50
50 B ordinary 1 50 50
100 100

9. RELATED PARTY DISCLOSURES

Included in the Debtors is an amount of £58,747 due from the Directors (2022 - £55,679). This loan is interest free and repayable on demand.

There have been no further related party transactions during the period.

10. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the period by the directors, Mssrs D and R Levinson, by virtue of owning 100% of the company's issued equity share capital.

Brand Lev Limited

Report of the Accountants to the Directors of
Brand Lev 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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE


Date: .............................................