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Registered Number: 07213633
England and Wales

 

 

 

BRANDED TRADING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director A Lewis
Registered Number 07213633
Registered Office Lodge Park
Lodge Lane
Colchester
Essex
CO4 5NE
Accountants Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Branded Trading Limited for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Branded Trading Limited for the year ended 30 April 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Branded Trading Limited , as a body, in accordance with the terms of our engagement letter dated 28 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Branded Trading Limited and state those matters that we have agreed to state to the Board of Directors of Branded Trading Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Branded Trading Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Branded Trading Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Branded Trading Limited . You consider that Branded Trading Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Branded Trading Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 April 2024



....................................................

Bowgen Limited

274 Ipswich Road
Colchester
Essex
CO4 0ES
28 January 2025
2
 
 
Notes
 
2024
£
  2023
£
Current assets      
Stocks 3 420   
Cash at bank and in hand 400    501 
820    501 
Creditors: amount falling due within one year 4 (513)   (193)
Net current assets 307    308 
 
Total assets less current liabilities 307    308 
Net assets 307    308 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 306    307 
Shareholders' funds 307    308 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 28 January 2025 and were signed by:


-------------------------------
A Lewis
Director
3
General Information
Branded Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 07213633, registration address Lodge Park, Lodge Lane, Colchester, Essex, CO4 5NE. The trading address of the company is Rosewood House, Crays Hill, Billericay, Essex, CM11 2XP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Stocks

2024
£
  2023
£
Stocks 420   
420   

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation tax   71 
Accruals 150    120 
Directors' current accounts 363   
513    193 

5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Class A shares of £1.00 each  
 

4