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REGISTERED NUMBER: 14639411 (England and Wales)















Brand North Limited

Unaudited Financial Statements For The Year Ended 28 February 2025






Brand North Limited (Registered number: 14639411)






Contents of the Financial Statements
For The Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Brand North Limited

Company Information
For The Year Ended 28 February 2025







DIRECTORS: B P Hampsey
A R Marsden





REGISTERED OFFICE: Aizlewood's Mill
Nursery Street
Sheffield
South Yorkshire
S3 8GG





REGISTERED NUMBER: 14639411 (England and Wales)





ACCOUNTANTS: Kingswood Allotts Limited
Chartered Accountants
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 5NU

Brand North Limited (Registered number: 14639411)

Balance Sheet
28 February 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,161 44,391

CURRENT ASSETS
Debtors 5 42,549 38,745
Cash at bank 28,771 42,487
71,320 81,232
CREDITORS
Amounts falling due within one year 6 50,248 69,450
NET CURRENT ASSETS 21,072 11,782
TOTAL ASSETS LESS CURRENT LIABILITIES 33,233 56,173

PROVISIONS FOR LIABILITIES 1,297 1,297
NET ASSETS 31,936 54,876

CAPITAL AND RESERVES
Called up share capital 8 51 51
Retained earnings 31,885 54,825
SHAREHOLDERS' FUNDS 31,936 54,876

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2025 and were signed on its behalf by:





B P Hampsey - Director


Brand North Limited (Registered number: 14639411)

Notes to the Financial Statements
For The Year Ended 28 February 2025

1. STATUTORY INFORMATION

Brand North 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.

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.
Office equipment - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Brand North Limited (Registered number: 14639411)

Notes to the Financial Statements - continued
For The Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Office Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 29 February 2024 1,376 41,080 14,360 56,816
Additions 1,367 - 1,758 3,125
Disposals - (41,080 ) - (41,080 )
At 28 February 2025 2,743 - 16,118 18,861
DEPRECIATION
At 29 February 2024 243 10,242 1,940 12,425
Charge for year 653 - 3,864 4,517
Eliminated on disposal - (10,242 ) - (10,242 )
At 28 February 2025 896 - 5,804 6,700
NET BOOK VALUE
At 28 February 2025 1,847 - 10,314 12,161
At 28 February 2024 1,133 30,838 12,420 44,391

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 34,013 32,938
Other debtors 4,723 2,200
Directors' current accounts 2,000 -
Prepayments and accrued income 1,813 3,607
42,549 38,745

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other loans - 30,000
Trade creditors 16,520 7,868
Taxation 24,598 13,238
Social security and other taxes 7,408 16,649
Accruals and deferred income 1,722 1,695
50,248 69,450

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 34,745 6,930
Between one and five years 13,908 -
48,653 6,930

Brand North Limited (Registered number: 14639411)

Notes to the Financial Statements - continued
For The Year Ended 28 February 2025

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
510 Ordinary £0.10 51 51

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 28 February 2025 and the period ended 28 February 2024:

2025 2024
£    £   
B P Hampsey
Balance outstanding at start of year - -
Amounts advanced 2,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,000 -