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Brand Innovation Limited

Registered Number
05017495
(England and Wales)

Unaudited Financial Statements for the Year ended
3 April 2025

Brand Innovation Limited
Company Information
for the year from 4 April 2024 to 3 April 2025

Directors

Mr L R File
Mrs L File

Company Secretary

FILE, Larry Russell William

Registered Address

Luna Farmhouse
Two Waters Foot
Liskeard
PL14 6HX

Registered Number

05017495 (England and Wales)
Brand Innovation Limited
Balance Sheet as at
3 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets4-443
-443
Current assets
Debtors53,2257,952
Cash at bank and on hand31,44528,350
34,67036,302
Creditors amounts falling due within one year6(11,911)(12,623)
Net current assets (liabilities)22,75923,679
Total assets less current liabilities22,75924,122
Provisions for liabilities-(124)
Net assets22,75923,998
Capital and reserves
Called up share capital100100
Profit and loss account22,65923,898
Shareholders' funds22,75923,998
The financial statements were approved and authorised for issue by the Board of Directors on 7 April 2025, and are signed on its behalf by:
Mr L R File
Director
Registered Company No. 05017495
Brand Innovation Limited
Notes to the Financial Statements
for the year ended 3 April 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current 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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Computer software is being amortised evenly over its estimated useful life of 5 years.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Straight line (years)
Fixtures and fittings5
2.Average number of employees

20252024
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 04 April 241,2501,250
At 03 April 251,2501,250
Amortisation and impairment
At 04 April 241,2501,250
At 03 April 251,2501,250
Net book value
At 03 April 25--
At 03 April 24--
4.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 04 April 246,4576,457
At 03 April 256,4576,457
Depreciation and impairment
At 04 April 246,0146,014
Charge for year444444
Other adjustments(1)(1)
At 03 April 256,4576,457
Net book value
At 03 April 25--
At 03 April 24443443
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables3,2257,952
Total3,2257,952
6.Creditors: amounts due within one year

2025

2024

££
Taxation and social security9,94211,583
Other creditors69991
Accrued liabilities and deferred income1,270949
Total11,91112,623