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Company No: 08441220 (England and Wales)

# DAVID BRIENT UK LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

DAVID BRIENT UK LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

DAVID BRIENT UK LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
DAVID BRIENT UK LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 269 |  | 301
Tangible assets | 4 | 8,845 |  | 5,991
|  | 9,114 |  | 6,292
Current assets |  |  |  |
Stocks |  | 11,969 |  | 10,457
Debtors | 5 | 27,661 |  | 19,339
Cash at bank and in hand |  | 26,270 |  | 73,764
|  | 65,900 |  | 103,560
Creditors: amounts falling due within one year | 6 | ( 32,765) |  | ( 39,813)
Net current assets |  | 33,135 |  | 63,747
Total assets less current liabilities |  | 42,249 |  | 70,039
Creditors: amounts falling due after more than one year | 7 | ( 3,706) |  | ( 8,705)
Net assets |  | 38,543 |  | 61,334
Capital and reserves |  |  |  |
Called-up share capital |  | 200 |  | 200
Profit and loss account |  | 38,343 |  | 61,134
Total shareholders' funds |  | 38,543 |  | 61,334

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of David Brient UK Ltd (registered number: 08441220) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Mr D Brient Director |

01 September 2025

DAVID BRIENT UK LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
DAVID BRIENT UK LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

David Brient UK Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Oakleigh, 87 Norwich Road, Fakenham, NR21 8HH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliable measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
Sales of goods:
Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
- the Company has transferred the significant risks and rewards of ownership to the buyer;
- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
- the amount of turnover can be measured reliably;
- it is probably that the Company will receive the considerations due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of turnover can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Income Statement in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Finance costs

Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of the purchase.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Intangible assets

| Trademarks, patents and licences |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 320 |  | 320
At 31 March 2025 | 320 |  | 320
Accumulated amortisation |  |  |
At 01 April 2024 | 19 |  | 19
Charge for the financial year | 32 |  | 32
At 31 March 2025 | 51 |  | 51
Net book value |  |  |
At 31 March 2025 | 269 |  | 269
At 31 March 2024 | 301 |  | 301

#### 4. Tangible assets

| Plant and machinery |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 12,333 |  | 12,333
Additions | 5,742 |  | 5,742
Disposals | ( 5,982) |  | ( 5,982)
At 31 March 2025 | 12,093 |  | 12,093
Accumulated depreciation |  |  |
At 01 April 2024 | 6,342 |  | 6,342
Charge for the financial year | 1,744 |  | 1,744
Disposals | ( 4,838) |  | ( 4,838)
At 31 March 2025 | 3,248 |  | 3,248
Net book value |  |  |
At 31 March 2025 | 8,845 |  | 8,845
At 31 March 2024 | 5,991 |  | 5,991

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 13,609 |  | 10,048
Amounts owed by directors | 0 |  | 5,195
Prepayments and accrued income | 14,052 |  | 4,096
| 27,661 |  | 19,339

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 5,050 |  | 5,050
Trade creditors | 5,132 |  | 2,635
Amounts owed to directors | 377 |  | 0
Deferred income | 4,690 |  | 4,220
Corporation tax | 11,083 |  | 21,219
Other taxation and social security | 6,433 |  | 6,689
| 32,765 |  | 39,813

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 3,706 |  | 8,705

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 7,455 |  | 7,455
between one and five years | 5,590 |  | 13,045
| 13,045 |  | 20,500

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

#### 9. Related party transactions

Transactions with the entity's directors

At the year end, the Company owed the Directors £377 (2024 - £5,195 the Directors owed the Company).