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Company Registration No. 10930245 (England and Wales)
The Brienz Group Limited Unaudited accounts for the year ended 31 August 2024
The Brienz Group Limited Unaudited accounts Contents
Page
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The Brienz Group Limited Company Information for the year ended 31 August 2024
Directors
Aaron Power Simon Jones
Company Number
10930245 (England and Wales)
Registered Office
1 Epsom Road Guildford Surrey GU1 3JT United Kingdom
Accountants
360 Accounts & Bookkeeping Ltd 1 Epsom Road Guildford GU1 3 JT
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The Brienz Group Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
5,908,925 
2,483,538 
Debtors
77,053 
73,884 
Cash at bank and in hand
479,679 
919,054 
6,465,657 
3,476,476 
Creditors: amounts falling due within one year
(2,832,101)
(1,099,700)
Net current assets
3,633,556 
2,376,776 
Total assets less current liabilities
3,633,556 
2,376,776 
Creditors: amounts falling due after more than one year
(3,958,333)
(2,531,856)
Net liabilities
(324,777)
(155,080)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(324,877)
(155,180)
Shareholders' funds
(324,777)
(155,080)
For the year ending 31 August 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2025 and were signed on its behalf by
Simon Jones Director Company Registration No. 10930245
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The Brienz Group Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
The Brienz Group Limited is a private company, limited by shares, registered in England and Wales, registration number 10930245. The registered office is 1 Epsom Road, Guildford, Surrey, GU1 3JT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
13,043 
17,419 
Trade debtors
13,110 
6,375 
Accrued income and prepayments
810 
- 
Other debtors
50,000 
50,000 
76,963 
73,794 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
90 
90 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
159,545 
116,961 
Taxes and social security
5,800 
1,843 
Loans from directors
2,664,256 
978,896 
Accruals
2,500 
2,000 
2,832,101 
1,099,700 
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The Brienz Group Limited Notes to the Accounts for the year ended 31 August 2024
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
3,958,333 
2,531,856 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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