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REGISTERED NUMBER: 06504497 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2025

for

The Bronte Genius Company Limited

The Bronte Genius Company Limited (Registered number: 06504497)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Bronte Genius Company Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: R P Edwards
A J Midgley
D Mills
R J Yorke





REGISTERED OFFICE: The Bronte Parsonage Museum
Church Street
Haworth
KEIGHLEY
West Yorkshire
BD22 8DR





REGISTERED NUMBER: 06504497 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
140 Coniscliffe Road
Darlington
County Durham
DL3 7RT

The Bronte Genius Company Limited (Registered number: 06504497)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Stocks 4 42,486 49,185
Debtors 5 794 983
Cash at bank and in hand 43,751 82,865
87,031 133,033
CREDITORS
Amounts falling due within one year 6 48,114 70,511
NET CURRENT ASSETS 38,917 62,522
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,917

62,522

CAPITAL AND RESERVES
Called up share capital 7 25,100 25,100
Retained earnings 13,817 37,422
SHAREHOLDERS' FUNDS 38,917 62,522

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 July 2025 and were signed on its behalf by:





A J Midgley - Director


The Bronte Genius Company Limited (Registered number: 06504497)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

The Bronte Genius Company 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Going concern
The Brontë Society, the parent charity, has confirmed that it intends, and has the ability, to provide continuing financial support to The Brontë Genius Company Limited to enable the company to meet its liabilities as and when they fall due for payment and will continue to provide financial support for a period of at least twelve months from the date of approval of The Brontë Genius Company Limited's 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. All transactions were concluded under normal market conditions.

Significant judgements and estimates
Stock provisions - Management applies procedures to identify defective, show moving and obsolete stock. The value of stock is reduced by the deficit between cost and estimated net realisable value of the stock in the form of a stock provision.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Turnover is recognised at point of sale, at which the risks and rewards of the goods are transferred to the customer.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to sell.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

The Bronte Genius Company Limited (Registered number: 06504497)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

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 6 (2024 - 5 ) .

4. STOCKS
2025 2024
£    £   
Finished goods and goods for resale 42,486 49,185

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Prepayments and accrued income 794 983

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 915 554
Amounts owed to group undertakings 45,734 64,032
Accruals and deferred income 1,465 5,925
48,114 70,511

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
25,100 Ordinary £1 25,100 25,100

8. ULTIMATE PARENT COMPANY

The Brontë Society, a charitable company incorporated in England & Wales, is regarded by the directors as being the company's ultimate parent company. The registered office of the The Brontë Society is The Brontë Parsonage Museum, Haworth, Keighley, West Yorkshire, BD22 8DR.