2023-04-012024-03-312024-03-31false09485224BRAM & COR INTERNATIONAL LIMITED2024-11-13iso4217:GBPxbrli:pure094852242023-04-01094852242024-03-31094852242023-04-012024-03-31094852242022-04-01094852242023-03-31094852242022-04-012023-03-3109485224bus:SmallEntities2023-04-012024-03-3109485224bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3109485224bus:FullAccounts2023-04-012024-03-3109485224bus:PrivateLimitedCompanyLtd2023-04-012024-03-3109485224core:WithinOneYear2024-03-3109485224core:AfterOneYear2024-03-3109485224core:WithinOneYear2023-03-3109485224core:AfterOneYear2023-03-3109485224core:ShareCapital2024-03-3109485224core:SharePremium2024-03-3109485224core:RevaluationReserve2024-03-3109485224core:OtherReservesSubtotal2024-03-3109485224core:RetainedEarningsAccumulatedLosses2024-03-3109485224core:ShareCapital2023-03-3109485224core:SharePremium2023-03-3109485224core:RevaluationReserve2023-03-3109485224core:OtherReservesSubtotal2023-03-3109485224core:RetainedEarningsAccumulatedLosses2023-03-3109485224core:LandBuildings2024-03-3109485224core:PlantMachinery2024-03-3109485224core:Vehicles2024-03-3109485224core:FurnitureFittings2024-03-3109485224core:OfficeEquipment2024-03-3109485224core:NetGoodwill2024-03-3109485224core:IntangibleAssetsOtherThanGoodwill2024-03-3109485224core:ListedExchangeTraded2024-03-3109485224core:UnlistedNon-exchangeTraded2024-03-3109485224core:LandBuildings2023-03-3109485224core:PlantMachinery2023-03-3109485224core:Vehicles2023-03-3109485224core:FurnitureFittings2023-03-3109485224core:OfficeEquipment2023-03-3109485224core:NetGoodwill2023-03-3109485224core:IntangibleAssetsOtherThanGoodwill2023-03-3109485224core:ListedExchangeTraded2023-03-3109485224core:UnlistedNon-exchangeTraded2023-03-3109485224core:LandBuildings2023-04-012024-03-3109485224core:PlantMachinery2023-04-012024-03-3109485224core:Vehicles2023-04-012024-03-3109485224core:FurnitureFittings2023-04-012024-03-3109485224core:OfficeEquipment2023-04-012024-03-3109485224core:NetGoodwill2023-04-012024-03-3109485224core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109485224core:ListedExchangeTraded2023-04-012024-03-3109485224core:UnlistedNon-exchangeTraded2023-04-012024-03-3109485224core:MoreThanFiveYears2023-04-012024-03-3109485224core:Non-currentFinancialInstruments2024-03-3109485224core:Non-currentFinancialInstruments2023-03-3109485224dpl:CostSales2023-04-012024-03-3109485224dpl:DistributionCosts2023-04-012024-03-3109485224core:LandBuildings2023-04-012024-03-3109485224core:PlantMachinery2023-04-012024-03-3109485224core:Vehicles2023-04-012024-03-3109485224core:FurnitureFittings2023-04-012024-03-3109485224core:OfficeEquipment2023-04-012024-03-3109485224dpl:AdministrativeExpenses2023-04-012024-03-3109485224core:NetGoodwill2023-04-012024-03-3109485224core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109485224dpl:GroupUndertakings2023-04-012024-03-3109485224dpl:ParticipatingInterests2023-04-012024-03-3109485224dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3109485224core:ListedExchangeTraded2023-04-012024-03-3109485224dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3109485224core:UnlistedNon-exchangeTraded2023-04-012024-03-3109485224dpl:CostSales2022-04-012023-03-3109485224dpl:DistributionCosts2022-04-012023-03-3109485224core:LandBuildings2022-04-012023-03-3109485224core:PlantMachinery2022-04-012023-03-3109485224core:Vehicles2022-04-012023-03-3109485224core:FurnitureFittings2022-04-012023-03-3109485224core:OfficeEquipment2022-04-012023-03-3109485224dpl:AdministrativeExpenses2022-04-012023-03-3109485224core:NetGoodwill2022-04-012023-03-3109485224core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109485224dpl:GroupUndertakings2022-04-012023-03-3109485224dpl:ParticipatingInterests2022-04-012023-03-3109485224dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109485224core:ListedExchangeTraded2022-04-012023-03-3109485224dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109485224core:UnlistedNon-exchangeTraded2022-04-012023-03-3109485224core:NetGoodwill2024-03-3109485224core:IntangibleAssetsOtherThanGoodwill2024-03-3109485224core:LandBuildings2024-03-3109485224core:PlantMachinery2024-03-3109485224core:Vehicles2024-03-3109485224core:FurnitureFittings2024-03-3109485224core:OfficeEquipment2024-03-3109485224core:AfterOneYear2024-03-3109485224core:WithinOneYear2024-03-3109485224core:ListedExchangeTraded2024-03-3109485224core:UnlistedNon-exchangeTraded2024-03-3109485224core:ShareCapital2024-03-3109485224core:SharePremium2024-03-3109485224core:RevaluationReserve2024-03-3109485224core:OtherReservesSubtotal2024-03-3109485224core:RetainedEarningsAccumulatedLosses2024-03-3109485224core:NetGoodwill2023-03-3109485224core:IntangibleAssetsOtherThanGoodwill2023-03-3109485224core:LandBuildings2023-03-3109485224core:PlantMachinery2023-03-3109485224core:Vehicles2023-03-3109485224core:FurnitureFittings2023-03-3109485224core:OfficeEquipment2023-03-3109485224core:AfterOneYear2023-03-3109485224core:WithinOneYear2023-03-3109485224core:ListedExch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BRAM & COR INTERNATIONAL LIMITED

Registered Number
09485224
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

BRAM & COR INTERNATIONAL LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

ADORNI, Enrica
OPL, Claudio
OPL, Karl

Registered Address

Linen Hall 162-168 Regent Street Room 252-254
London
W1B 5TB

Registered Number

09485224 (England and Wales)
BRAM & COR INTERNATIONAL LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,3311,426
Investments4138,103138,103
140,434139,529
Current assets
Debtors520,59331,278
Cash at bank and on hand38,19122,126
58,78453,404
Creditors amounts falling due within one year6(17,264)(9,702)
Net current assets (liabilities)41,52043,702
Total assets less current liabilities181,954183,231
Creditors amounts falling due after one year7(16,000)(16,000)
Net assets165,954167,231
Capital and reserves
Called up share capital100100
Profit and loss account165,854167,131
Shareholders' funds165,954167,231
The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2024, and are signed on its behalf by:
OPL, Claudio
Director
Registered Company No. 09485224
BRAM & COR INTERNATIONAL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 2310,30410,304
Additions1,9381,938
At 31 March 2412,24212,242
Depreciation and impairment
At 01 April 238,8788,878
Charge for year1,0331,033
At 31 March 249,9119,911
Net book value
At 31 March 242,3312,331
At 31 March 231,4261,426
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 April 23138,103138,103
At 31 March 24138,103138,103
Net book value
At 31 March 24138,103138,103
At 31 March 23138,103138,103

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables18,49618,536
Amounts owed by associates and joint ventures / participating interests-1,707
Other debtors2,09711,035
Total20,59331,278
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables94-
Amounts owed to related parties7,610-
Taxation and social security4,1354,275
Other creditors3,0233,023
Accrued liabilities and deferred income2,4022,404
Total17,2649,702
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties16,00016,000
Total16,00016,000