BRANDON & ROBERTSON ASSOCIATES LTD

Company Registration Number:
08826226 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

BRANDON & ROBERTSON ASSOCIATES LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

BRANDON & ROBERTSON ASSOCIATES LTD

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The Company conducts market research on specialty subjects globally

Company policy on disabled employees

Brandon & Robertson Associates Ltd complies fully with the Equalities Act 2010 and where possible offers employment to disabled candidates



Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Mr Douglas J P Robertson
Aniko Brandon


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 February 2025

And signed on behalf of the board by:
Name: Mr Douglas J P Robertson
Status: Director

BRANDON & ROBERTSON ASSOCIATES LTD

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 110,869 86,333
Cost of sales: ( 42,632 ) ( 29,435 )
Gross profit(or loss): 68,237 56,898
Distribution costs: ( 9,915 ) ( 4,519 )
Administrative expenses: ( 56,115 ) ( 50,225 )
Operating profit(or loss): 2,207 2,154
Profit(or loss) before tax: 2,207 2,154
Tax: 0 0
Profit(or loss) for the financial year: 2,207 2,154

BRANDON & ROBERTSON ASSOCIATES LTD

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Called up share capital not paid: 92 92
Fixed assets
Intangible assets: 3 65,000 65,000
Tangible assets: 4 92,586 39,960
Total fixed assets: 157,586 104,960
Current assets
Stocks: 5 430 430
Debtors: 6 28,401 33,901
Cash at bank and in hand: 421 665
Total current assets: 29,252 34,996
Creditors: amounts falling due within one year: 7 ( 19,120 ) ( 15,089 )
Net current assets (liabilities): 10,132 19,907
Total assets less current liabilities: 167,810 124,959
Creditors: amounts falling due after more than one year: 8 ( 14,239 ) ( 14,664 )
Total net assets (liabilities): 153,571 110,295
Capital and reserves
Called up share capital: 8 8
Other reserves: 151,356 108,133
Profit and loss account: 2,207 2,154
Total Shareholders' funds: 153,571 110,295

The notes form part of these financial statements

BRANDON & ROBERTSON ASSOCIATES LTD

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 1 February 2025
and signed on behalf of the board by:

Name: Mr Douglas J P Robertson
Status: Director

The notes form part of these financial statements

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is stated after deduction of Value Added Tax or other taxes where income is collected from overseas

    Tangible fixed assets depreciation policy

    Tangible Fixed Assets are depreciated so as to write off the entire value over the useful working life of the asset

    Intangible fixed assets amortisation policy

    Amortisation is applied to Intangible Fixed Assets where they do not appreciate during the year

    Valuation information and policy

    Fixed assets introduced to the company are carried at NBV or Fair Value which ever is the least

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 4 4

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 January 2024 65,000 65,000
Additions
Disposals
Revaluations
Transfers
At 31 December 2024 65,000 65,000
Amortisation
At 1 January 2024 0 0
Charge for year 0 0
On disposals 0 0
Other adjustments 0 0
At 31 December 2024 0 0
Net book value
At 31 December 2024 65,000 65,000
At 31 December 2023 65,000 65,000

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2024 6,200 33,760 0 39,960
Additions 56,376 56,376
Disposals
Revaluations
Transfers
At 31 December 2024 62,576 33,760 0 96,336
Depreciation
At 1 January 2024 0 0 0 0
Charge for year 2,435 1,315 3,750
On disposals
Other adjustments
At 31 December 2024 2,435 1,315 0 3,750
Net book value
At 31 December 2024 60,141 32,445 0 92,586
At 31 December 2023 6,200 33,760 0 39,960

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Stocks

2024 2023
£ £
Stocks 430 430
Total 430 430

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Debtors

2024 2023
£ £
Trade debtors 28,401 33,901
Total 28,401 33,901

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 0 0
Trade creditors 8,048 11,008
Other creditors 11,072 4,081
Total 19,120 15,089

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

8. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Other creditors 14,239 14,664
Total 14,239 14,664

Bounce Back Loan where repayment was due over 10 years

BRANDON & ROBERTSON ASSOCIATES LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

9. Loans to directors

There are no loans outstanding to directors