IRIS Accounts Production v24.3.2.46 13413106 Board of Directors 1.11.23 31.10.24 31.10.24 true false true false false true false Fair value model Ordinary 1.00000 Ordinary A 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh134131062023-10-31134131062024-10-31134131062023-11-012024-10-31134131062022-07-31134131062022-08-012023-10-31134131062023-10-3113413106ns15:EnglandWales2023-11-012024-10-3113413106ns14:PoundSterling2023-11-012024-10-3113413106ns10:Director12023-11-012024-10-3113413106ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3113413106ns10:SmallEntities2023-11-012024-10-3113413106ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3113413106ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3113413106ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3113413106ns10:FullAccounts2023-11-012024-10-3113413106ns10:OrdinaryShareClass12023-11-012024-10-3113413106ns10:OrdinaryShareClass22023-11-012024-10-3113413106ns10:Director22023-11-012024-10-3113413106ns10:RegisteredOffice2023-11-012024-10-3113413106ns5:CurrentFinancialInstruments2024-10-3113413106ns5:CurrentFinancialInstruments2023-10-3113413106ns5:ShareCapital2024-10-3113413106ns5:ShareCapital2023-10-3113413106ns5:FurtherSpecificReserve3ComponentTotalEquity2024-10-3113413106ns5:FurtherSpecificReserve3ComponentTotalEquity2023-10-3113413106ns5:RetainedEarningsAccumulatedLosses2024-10-3113413106ns5:RetainedEarningsAccumulatedLosses2023-10-3113413106ns5:ComputerEquipment2023-11-012024-10-3113413106ns5:ComputerEquipment2024-10-3113413106ns5:UnlistedNon-exchangeTradedns5:CostValuation2023-10-3113413106ns5:UnlistedNon-exchangeTraded2024-10-3113413106ns5:UnlistedNon-exchangeTraded2023-10-3113413106ns5:Subsidiary12023-11-012024-10-31134131061ns5:Subsidiary12023-11-012024-10-3113413106ns5:Subsidiary12024-10-3113413106ns5:Subsidiary12023-10-3113413106ns5:Subsidiary12022-08-012023-10-3113413106ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3113413106ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-3113413106ns10:OrdinaryShareClass12024-10-3113413106ns10:OrdinaryShareClass22024-10-3113413106ns5:RetainedEarningsAccumulatedLosses2023-10-3113413106ns5:FurtherSpecificReserve3ComponentTotalEquity2023-10-3113413106ns5:RetainedEarningsAccumulatedLosses2023-11-012024-10-31134131061ns10:Director12023-10-31134131061ns10:Director12022-07-31134131061ns10:Director12023-11-012024-10-31134131061ns10:Director12022-08-012023-10-31134131061ns10:Director12024-10-31134131061ns10:Director12023-10-31
REGISTERED NUMBER: 13413106 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

BRANDO HOLDINGS
LIMITED

BRANDO HOLDINGS
LIMITED (REGISTERED NUMBER: 13413106)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRANDO HOLDINGS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: P Tingey
Mrs A Bailey





REGISTERED OFFICE: 36-40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL





REGISTERED NUMBER: 13413106 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

BRANDO HOLDINGS
LIMITED (REGISTERED NUMBER: 13413106)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 320 -
Investments 5 555,599 555,599
Investment property 6 712,342 818,826
1,268,261 1,374,425

CURRENT ASSETS
Debtors 7 12,148 4,482
Cash at bank and in hand 2,352,278 1,745,528
2,364,426 1,750,010
CREDITORS
Amounts falling due within one year 8 22,166 16,477
NET CURRENT ASSETS 2,342,260 1,733,533
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,610,521

3,107,958

CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 40,000 -
Retained earnings 10 3,570,421 3,107,858
SHAREHOLDERS' FUNDS 3,610,521 3,107,958

BRANDO HOLDINGS
LIMITED (REGISTERED NUMBER: 13413106)

BALANCE SHEET - continued
31 OCTOBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 February 2025 and were signed on its behalf by:





P Tingey - Director


BRANDO HOLDINGS
LIMITED (REGISTERED NUMBER: 13413106)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Brando Holdings 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 as modified by the revaluation of certain assets.

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

BRANDO HOLDINGS
LIMITED (REGISTERED NUMBER: 13413106)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 366
At 31 October 2024 366
DEPRECIATION
Charge for year 46
At 31 October 2024 46
NET BOOK VALUE
At 31 October 2024 320

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 November 2023
and 31 October 2024 555,599
NET BOOK VALUE
At 31 October 2024 555,599
At 31 October 2023 555,599

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Brando Services Limited
Registered office: 36-40 Doncaster Road,Barnsley,South Yorkshire,S70 1TL
Nature of business: Taxi operations(to Sept2023) and consultancy
%
Class of shares: holding
Ordinary 100.00
2024 2023
£    £   
Aggregate capital and reserves 427,368 911,643
Profit for the year/period 58,719 2,131,083

BRANDO HOLDINGS
LIMITED (REGISTERED NUMBER: 13413106)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023 818,826
Disposals (146,484 )
Revaluations 40,000
At 31 October 2024 712,342
NET BOOK VALUE
At 31 October 2024 712,342
At 31 October 2023 818,826

Fair value at 31 October 2024 is represented by:
£   
Valuation in 2024 40,000
Cost 672,342
712,342

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 672,342 818,826

Investment property was valued on an open market basis on 31 October 2024 by the directors .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Directors' current accounts 9,759 -
Accrued income - 2,121
Prepayments 2,389 2,361
12,148 4,482

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 1,626 6,126
Tax 17,518 7,950
Social security and other taxes 498 -
Accrued expenses 2,524 2,401
22,166 16,477

BRANDO HOLDINGS
LIMITED (REGISTERED NUMBER: 13413106)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 76 100
24 Ordinary A £1 24 -
100 100

On 28th April 2024, 24 Ordinary shares were reclassified as 24 Ordinary A shares.

10. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 November 2023 3,107,858 - 3,107,858
Profit for the year 652,563 652,563
Dividends (150,000 ) (150,000 )
Transfer between reserves (40,000 ) 40,000 -
At 31 October 2024 3,570,421 40,000 3,610,421

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 October 2024 and the period ended 31 October 2023:

2024 2023
£    £   
P Tingey
Balance outstanding at start of year - -
Amounts advanced 9,759 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,759 -

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Tingey.

The director and his spouse control the company, on the basis of them holding 100% of the issued share capital.