REGISTERED NUMBER: 06408928 (England and Wales)

BRINDS LIMITED

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

Mrs H.F. Brind

REGISTERED OFFICE:

9 Highlands Close

CROWBOROUGH

East Sussex

TN6 1BE

REGISTERED NUMBER:

06408928 (England and Wales)

ACCOUNTANTS:

Brinds Limited

9 Highlands Close

CROWBOROUGH

East Sussex

TN6 1BE

The director presents her report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Accountancy.

DIRECTOR

Mrs H.F. Brind held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

DIRECTOR:

Mrs H.F. Brind - Director

16 September 2025

TURNOVER

89,198

88,312

Cost of sales

15,979

15,325

GROSS PROFIT

73,219

72,987

Administrative expenses

76,811

65,147

OPERATING (LOSS)/PROFIT

(3,592

)

7,840

Interest receivable and similar income

5,130

3,976

PROFIT BEFORE TAXATION

1,538

11,816

Tax on profit

4

292

2,245

PROFIT FOR THE FINANCIAL YEAR

1,246

9,571

CURRENT ASSETS

Debtors

7

17,858

11,154

Cash at bank

149,364

185,788

167,222

196,942

CREDITORS

Amounts falling due within one year

8

7,643

20,109

NET CURRENT ASSETS

159,579

176,833

TOTAL ASSETS LESS CURRENT LIABILITIES

159,579

176,833

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

159,479

176,733

SHAREHOLDERS' FUNDS

159,579

176,833

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 director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 16 September 2025 and were signed by:

Mrs H.F. Brind - Director

1.	STATUTORY INFORMATION

Brinds 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer Equipment

-

50% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

31.3.25

31.3.24

£

£

Director's remuneration

-

-

4.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31.3.25

31.3.24

£

£

Current tax:

UK corporation tax

292

2,245

Tax on profit

292

2,245

5.

DIVIDENDS

31.3.25

31.3.24

£

£

Ordinary shares of £1 each

Final

-

19,500

Interim

18,500

-

18,500

19,500

During the period Dividends of £18,500.00 were paid to the Director.

6.	TANGIBLE FIXED ASSETS

Computer

Equipment

£

COST

At 1 April 2024

and 31 March 2025

473

DEPRECIATION

At 1 April 2024

and 31 March 2025

473

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade Debtors

5,730

9,223

Work In Progress

6,520

-

Directors' Loans

5,608

1,931

17,858

11,154

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade Creditors

586

864

Company Credit Card Creditor

20

20

Corporation Tax

292

2,245

VAT Sales Control Account

955

1,537

VAT

5,756

7,227

Other Creditors

-

8,158

PAYE & NI Creditor

34

58

7,643

20,109

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

Issued 100 Ordinary Shares Nominal Value £1

Issued and Fully Paid 1 share

10.

RESERVES

Retained

earnings

£

At 1 April 2024

176,733

Profit for the year

1,246

Dividends

(18,500

)

At 31 March 2025

159,479

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mrs H.F. Brind

Balance outstanding at start of year

1,931

(4,887

)

Amounts advanced

9,093

12,500

Amounts repaid

(5,416

)

(5,682

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,608

1,931

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs H.F. Brind.

The ultimate controlling party is Mrs H.F. Brind.

During the period Dividends of £19,500.00 were paid to the Director.