MADE BY BRITTAN LTD


Directors	BRITTAN, Sharon
	KINDLON, Rory Thomas


Registered Address	The Old Vicarage The Old Vicarage, Church Road
	Penn
	High Wycombe
	HP10 8NX


Registered Number	08328182 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Current assets
Debtors	3,4	33,985		28,621
Cash at bank and on hand		2,415		59
		36,400		28,680
Creditors amounts falling due within one year	5	(26,944)		(13,414)
Net current assets (liabilities)			9,456		15,266
Total assets less current liabilities			9,456		15,266
Creditors amounts falling due after one year	6		(1,650)		(4,650)
Net assets			7,806		10,616
Capital and reserves
Called up share capital			20		20
Profit and loss account			7,786		10,596
Shareholders' funds			7,806		10,616

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 September 2025, and are signed on its behalf by:

BRITTAN, Sharon
Director
Registered Company No. 08328182

MADE BY BRITTAN LTD

Notes to the Financial Statements
for the year ended 31 December 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	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.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Financial instruments
	The company has only basic financial instruments.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	2		2

3.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	360	15,171
Other debtors	33,625	13,450
Total	33,985	28,621

4.	Debtors: amounts due after one year

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	-	1,200
Bank borrowings and overdrafts	3,100	3,100
Taxation and social security	-	3,142
Other creditors	22,394	-
Accrued liabilities and deferred income	1,450	5,972
Total	26,944	13,414

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	1,650	4,650
Total	1,650	4,650

7.	Other commitments
	During the year, the company entered into a financing arrangement under which it borrowed £22,394 from Mr. Nick Mason. The funds were advanced to various parties under terms that mirror those of the borrowing. The company acts as an intermediary in this transaction and does not retain the benefit of the funds. At 31st December, the company recognised a loan payable to Mr. Nick Mason of £22,394, included within creditors falling due within one year, and a corresponding loan receivable from the borrowers of £20,156 included within debtors due within one year. Both the loan receivable and the loan payable are interest-free and repayable on demand.

Other commitments

During the year, the company entered into a financing arrangement under which it borrowed £22,394 from Mr. Nick Mason. The funds were advanced to various parties under terms that mirror those of the borrowing. The company acts as an intermediary in this transaction and does not retain the benefit of the funds.

At 31st December, the company recognised a loan payable to Mr. Nick Mason of £22,394, included within creditors falling due within one year, and a corresponding loan receivable from the borrowers of £20,156 included within debtors due within one year.

Both the loan receivable and the loan payable are interest-free and repayable on demand.