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REGISTERED NUMBER: SC548310 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 October 2023

for

BRAND CALIBRE LIMITED

BRAND CALIBRE LIMITED (REGISTERED NUMBER: SC548310)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BRAND CALIBRE LIMITED

Company Information
for the Year Ended 31 October 2023







DIRECTORS: L Yerbury
S A Black





REGISTERED OFFICE: Suite 411 Baltic Chambers
50 Wellington Street
Glasgow
Strathclyde
G2 6HJ





REGISTERED NUMBER: SC548310 (Scotland)





ACCOUNTANTS: SD Business Management
Suite 411 Baltic Chambers
50 Wellington Street
Glasgow
Strathclyde
G2 6HJ

BRAND CALIBRE LIMITED (REGISTERED NUMBER: SC548310)

Abridged Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 77,332 63,410

CURRENT ASSETS
Debtors 105,174 74,926
Cash at bank and in hand 17,035 195
122,209 75,121
CREDITORS
Amounts falling due within one year 104,739 51,056
NET CURRENT ASSETS 17,470 24,065
TOTAL ASSETS LESS CURRENT LIABILITIES 94,802 87,475

CREDITORS
Amounts falling due after more than one
year

(57,710

)

(69,943

)

PROVISIONS FOR LIABILITIES (18,722 ) (11,482 )
NET ASSETS 18,370 6,050

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 18,369 6,049
18,370 6,050

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 CALIBRE LIMITED (REGISTERED NUMBER: SC548310)

Abridged Balance Sheet - continued
31 October 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 July 2024 and were signed on its behalf by:





L Yerbury - Director


BRAND CALIBRE LIMITED (REGISTERED NUMBER: SC548310)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Brand Calibre Limited is a private company, limited by shares , registered in Scotland. 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.

In accordance with their responsibility as director, the director has considered the appropriateness of the going concern basis for the preparation of the financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

BRAND CALIBRE LIMITED (REGISTERED NUMBER: SC548310)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2022 107,970
Additions 43,364
Disposals (7,199 )
At 31 October 2023 144,135
DEPRECIATION
At 1 November 2022 44,560
Charge for year 26,748
Eliminated on disposal (4,505 )
At 31 October 2023 66,803
NET BOOK VALUE
At 31 October 2023 77,332
At 31 October 2022 63,410

BRAND CALIBRE LIMITED (REGISTERED NUMBER: SC548310)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 November 2022 68,298
Additions 20,835
At 31 October 2023 89,133
DEPRECIATION
At 1 November 2022 17,075
Charge for year 19,681
At 31 October 2023 36,756
NET BOOK VALUE
At 31 October 2023 52,377
At 31 October 2022 51,223

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022:

31.10.23 31.10.22
£    £   
L Yerbury
Balance outstanding at start of year 51,519 39,098
Amounts advanced 17,898 48,705
Amounts repaid (30,009 ) (36,284 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 39,408 51,519

No interest is charged on the outstanding loan.