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BRZN LTD

Registered Number
11770804
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

BRZN LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Director

LEVENTE, Aleksander Martin

Registered Address

Unit 6a Garcia Trading Estate
Canterbury Road
Worthing
BN13 1AL

Registered Number

11770804 (England and Wales)
BRZN LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets316,3079,904
16,3079,904
Current assets
Stocks4-9,980
Debtors7441,144
Cash at bank and on hand5,395167
6,13911,291
Creditors amounts falling due within one year5(23,862)(32,069)
Net current assets (liabilities)(17,723)(20,778)
Total assets less current liabilities(1,416)(10,874)
Net assets(1,416)(10,874)
Capital and reserves
Called up share capital1,2001,200
Profit and loss account(2,616)(12,074)
Shareholders' funds(1,416)(10,874)
The financial statements were approved and authorised for issue by the Director on 30 July 2025, and are signed on its behalf by:
LEVENTE, Aleksander Martin
Director
Registered Company No. 11770804
BRZN LTD
Notes to the Financial Statements
for the year ended 31 January 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.
Going concern
These financial statements have been prepared on the basis that the company will continue to be a going concern. At the year end the current liabilities exceeded current assets by £17,723. The validity of this basis depends upon the continued support of the company's director. The director confirms that they will give the required support.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year13
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 February 2415,5954,09119,686
Additions9,305-9,305
At 31 January 2524,9004,09128,991
Depreciation and impairment
At 01 February 247,4302,3529,782
Charge for year2,4674352,902
At 31 January 259,8972,78712,684
Net book value
At 31 January 2515,0031,30416,307
At 31 January 248,1651,7399,904
4.Stocks

2025

2024

££
Other stocks-9,980
Total-9,980
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables181,554
Bank borrowings and overdrafts-1,650
Taxation and social security23,74816,785
Other creditors9612,080
Total23,86232,069
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Related party transactions
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.