REGISTERED NUMBER: 12328357 (England and Wales)

Unaudited Financial Statements

for the period

1 September 2023 to 31 December 2024

for

Brother + Kin Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss A E Jones

Miss M K Jones

S Ruane

D Bryan

REGISTERED OFFICE:

Vista Business Park

Fford Stephen Wade

Hawarden

Chester

CH5 3FN

REGISTERED NUMBER:

12328357 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

FIXED ASSETS

Intangible assets

4

1,004

1,406

Tangible assets

5

5,110

1,647

6,114

3,053

CURRENT ASSETS

Stocks

82,434

38,337

Debtors

6

32,949

13,336

Cash at bank

434,980

22,919

550,363

74,592

CREDITORS

Amounts falling due within one year

7

284,380

33,787

NET CURRENT ASSETS

265,983

40,805

TOTAL ASSETS LESS CURRENT LIABILITIES

272,097

43,858

CREDITORS

Amounts falling due after more than one year

8

-

(22,775

)

PROVISIONS FOR LIABILITIES

(1,278

)

-

NET ASSETS

270,819

21,083

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

270,779

21,043

270,819

21,083

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

D Bryan - Director

1.	STATUTORY INFORMATION

Brother + Kin 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2023

and 31 December 2024

3,960

AMORTISATION

At 1 September 2023

2,554

Charge for period

402

At 31 December 2024

2,956

NET BOOK VALUE

At 31 December 2024

1,004

At 31 August 2023

1,406

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2023

1,900

962

2,862

Additions

-

5,032

5,032

At 31 December 2024

1,900

5,994

7,894

DEPRECIATION

At 1 September 2023

981

234

1,215

Charge for period

217

1,352

1,569

At 31 December 2024

1,198

1,586

2,784

NET BOOK VALUE

At 31 December 2024

702

4,408

5,110

At 31 August 2023

919

728

1,647

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

1,853

Other debtors

32,949

11,483

32,949

13,336

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

31,546

11,001

Amounts owed to associates

14,466

-

Taxation and social security

175,680

7,782

Other creditors

62,688

15,004

284,380

33,787

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

-

22,775

9.	RELATED PARTY DISCLOSURES

Included in closing trade debtors is a balance due of £Nil (2023 £Nil) due from Sisters & Seekers Ltd, a company with common directors. The amount of invoices raised in the period totalled £67,200 (2023 £Nil).

Included in closing trade creditors is a balance due of £Nil (2023 £Nil) due to Sisters & Seekers Ltd, a company with common directors. The amount of invoices received in the period totalled £13,440 (2023 £Nil).