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Registered Number: 08654345
England and Wales

 

 

 

BRANDA LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
Director Dzmitry Samsonau
Registered Number 08654345
Registered Office 10 Skylines Village
Limeharbour
E14 9TS
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 6,802    12,995 
Tangible fixed assets 4 753    1,551 
7,555    14,546 
Current assets      
Stocks 5 212,196    1,051,501 
Debtors 6 296,901    200,511 
Cash at bank and in hand 60,221    45,407 
569,318    1,297,419 
Creditors: amount falling due within one year 7 (269,187)   (1,016,417)
Net current assets 300,131    281,002 
 
Total assets less current liabilities 307,686    295,548 
Net assets 307,686    295,548 
 

Capital and reserves
     
Called up share capital 20,000    20,000 
Profit and loss account 287,686    275,548 
Shareholders' funds 307,686    295,548 
 


For the year ended 31 December 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 06 March 2025 and were signed by:


-------------------------------
Dzmitry Samsonau
Director
2
General Information
Branda Ltd is a private company, limited by shares, registered in England and Wales, registration number 08654345, registration address 10 Skylines Village, Limeharbour, E14 9TS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 17% Straight Line
Computer Equipment 33% Straight Line
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 8 (2023 : 8).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 January 2024 24,218    24,218 
Additions  
Disposals  
At 31 December 2024 24,218    24,218 
Amortisation
At 01 January 2024 11,223    11,223 
Charge for year 6,193    6,193 
On disposals  
At 31 December 2024 17,416    17,416 
Net book values
At 31 December 2024 6,802    6,802 
At 31 December 2023 12,995    12,995 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2024 8,020    18,822    26,842 
Additions    
Disposals    
At 31 December 2024 8,020    18,822    26,842 
Depreciation
At 01 January 2024 8,020    17,271    25,291 
Charge for year   798    798 
On disposals    
At 31 December 2024 8,020    18,069    26,089 
Net book values
Closing balance as at 31 December 2024   753    753 
Opening balance as at 01 January 2024   1,551    1,551 


5.

Stocks

2024
£
  2023
£
Finished Goods 212,196    1,051,501 
212,196    1,051,501 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 268,533   
Prepayments & Accrued Income 22,736    198,004 
Other Debtors 1,929    2,507 
293,198    200,511 

6.

Debtors: amounts falling due after one year

2024
£
  2023
£
Long Term Loan Receivable 3,703   
3,703   

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 264,083    951,581 
Corporation Tax 5,104    64,836 
269,187    1,016,417 

3