REGISTERED NUMBER: 00982420 (England and Wales)

Audited Financial Statements

for the Year Ended 31 December 2024

for

John Brumfit & Radford

Tobacco Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

P F T Engels

Mrs K Poschl

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

00982420 (England and Wales)

AUDITORS:

Parker Cavendish

Chartered Accountants

Statutory Auditors

28 Church Road

Stanmore

Middlesex

HA7 4XR

CURRENT ASSETS

Debtors

4

128,894

114,860

Cash at bank

15,998

51,377

144,892

166,237

CREDITORS

Amounts falling due within one year

5

(11,802

)

(16,183

)

NET CURRENT ASSETS

133,090

150,054

TOTAL ASSETS LESS CURRENT LIABILITIES

133,090

150,054

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6

132,990

149,954

SHAREHOLDERS' FUNDS

133,090

150,054

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 September 2025 and were signed on its behalf by:

P F T Engels - Director

1.	STATUTORY INFORMATION

John Brumfit & Radford Tobacco 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the net invoiced value of licensing fee income, excluding value added tax. Licensing fee income is calculated with reference to a flat rate based on sales made by group undertakings.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the Profit and Loss Account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

127,127

114,284

Value added tax

1,767

576

128,894

114,860

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Tax

7,302

11,682

Accruals & deferred income

4,500

4,501

11,802

16,183

6.

RESERVES

Retained

earnings

£

At 1 January 2024

149,954

Profit for the year

63,036

Dividends

(80,000

)

At 31 December 2024

132,990

The directors propose a dividend of £60,000 (2023: £80,000) for the year ended 31 December 2024.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Marco Gazza (Senior Statutory Auditor)

for and on behalf of Parker Cavendish

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

P F T Engels is a director of Pöschl Tabak GmbH & Co.KG, an entity registered in the Federal Republic of Germany. 100% of the company's turnover was received from Pöschl Tabak GmbH & Co.KG.

At 31 December 2024 a balance of £127,127 (2023: £114,284) was owing from this company.

9.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10.	ULTIMATE PARENT UNDERTAKING AND ULTIMATE CONTROLLER

The company is a wholly owned subsidiary of Pöschl International GmbH, a company registered in the Federal Republic of Germany. The ultimate controllers are the Pöschl and Engels families in equal ownership between both families.