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REGISTERED NUMBER: 15018250 (England and Wales)












BRH HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

21 JULY 2023 TO 31 JULY 2024






BRH HOLDINGS LIMITED (REGISTERED NUMBER: 15018250)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 21 JULY 2023 TO 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

BRH HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 21 JULY 2023 TO 31 JULY 2024







DIRECTOR: L J Burns





REGISTERED OFFICE: 99 Ferry Road
Kidwelly
Carmarthenshire
SA17 5EJ





REGISTERED NUMBER: 15018250 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Ground Floor Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA

BRH HOLDINGS LIMITED (REGISTERED NUMBER: 15018250)

BALANCE SHEET
31 JULY 2024

Notes £    £   
FIXED ASSETS
Investments 4 4,500,000

CURRENT ASSETS
Debtors 5 1
NET CURRENT ASSETS 1
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,500,001

CAPITAL AND RESERVES
Called up share capital 6 4,500,000
Retained earnings 7 1
SHAREHOLDERS' FUNDS 4,500,001

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 April 2025 and were signed by:





L J Burns - Director


BRH HOLDINGS LIMITED (REGISTERED NUMBER: 15018250)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 21 JULY 2023 TO 31 JULY 2024

1. STATUTORY INFORMATION

BRH 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.

Going Concern
At the time of approving the financial statements, the director has reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Interest in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses of reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Taxation
Taxation for the period 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 period 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 period was NIL.

BRH HOLDINGS LIMITED (REGISTERED NUMBER: 15018250)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 21 JULY 2023 TO 31 JULY 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 29,000,049
Disposals (24,500,049 )
At 31 July 2024 4,500,000
NET BOOK VALUE
At 31 July 2024 4,500,000

A group reorganisation took place on the 2nd November 2023, where the share capital of JB Retail Midco Ltd Group was transferred to BRH Holdings Limited via a share for share exchange. For the transfer of shares from JB Retail Midco Ltd, the company issued 28,999,999 ordinary shares at par.

After the BRH Holdings Limited Group was formed, the group implemented a strategic plan on the same day to transfer the manufacturing and wholesale of pet food division from the group, in order to facilitate the sale of this division.

The Investment in Burns Pet Nutrition Ltd a subsidiary of JB Retail Midco Ltd was transferred to BRH Holdings Limited at Book Value of £50. Following this a capital reduction demerger was executed with the transfer of Burns Pet Nutrition Ltd to BPN Holdings Limited at a value of £24,499,999.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 1

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
4,500,000 Ordinary 1 4,500,000

On 21 July 2023, one ordinary share of £1 was issued at par on incorporation.

A further 28,999,999 ordinary shares of £1 each were issued at par on 2 November 2023 as consideration for the acquisition of the entire share capital of JB Retail Midco Ltd.

On 2 November 2023 a capital reduction demerger was executed with a reduction of 24,500,000 ordinary shares in relation to Burns Pet Nutrition Ltd.

7. RESERVES
Retained
earnings
£   

Profit for the period -
Dividends (24,499,999 )
Reduction of share capital 24,500,000
At 31 July 2024 1

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BRH HOLDINGS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BRH Holdings Limited for the period ended 31 July 2024 which comprise the Income Statement, Balance Sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of BRH Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BRH Holdings Limited and state those matters that we have agreed to state to the director of BRH Holdings Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BRH Holdings Limited and its director for our work or for this report.

It is your duty to ensure that BRH Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BRH Holdings Limited. You consider that BRH Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of BRH Holdings 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 financial statements.






Bevan Buckland LLP
Ground Floor Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA


17 April 2025