The Brand Development Business Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02648474 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

The Brand Development Business Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Goudge

Mrs J C Goudge

SECRETARY:

Mrs J C Goudge

REGISTERED OFFICE:

25 Hart Street

Henley On Thames

United Kingdom

Oxfordshire

RG9 2AR

REGISTERED NUMBER:

02648474 (England and Wales)

ACCOUNTANTS:

K P Cox Accounting Ltd

20 Wynton Close

Didcot

Oxfordshire

OX11 6FG

FIXED ASSETS

Intangible assets

4

60,000

Tangible assets

5

62,741

66,150

122,741

126,150

CURRENT ASSETS

Debtors

6

182,434

86,352

Investments

7

25,500

Cash in hand

306

200

208,240

112,052

CREDITORS

Amounts falling due within one year

8

78,101

100,232

NET CURRENT ASSETS

130,139

11,820

TOTAL ASSETS LESS CURRENT
LIABILITIES

252,880

137,970

CREDITORS

Amounts falling due after more than one
year

9

230,247

77,961

NET ASSETS

22,633

60,009

CAPITAL AND RESERVES

Called up share capital

10

100

Share premium

59,900

Retained earnings

(37,367

)

9

SHAREHOLDERS' FUNDS

22,633

60,009

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

The members have not required the company to obtain an audit of its financial statements for the year 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 30 September 2025 and were signed on its behalf by:

D J Goudge - Director

1.	STATUTORY INFORMATION

The Brand Development Business Ltd 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.

Goodwill

The useful economic life of the goodwill is reviewed at the end of each reporting period and revised if necessary

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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 15% on reducing balance

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 year was 3 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

80,000

AMORTISATION

At 1 January 2024

and 31 December 2024

20,000

NET BOOK VALUE

At 31 December 2024

60,000

At 31 December 2023

60,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

177,193

DEPRECIATION

At 1 January 2024

111,043

Charge for year

3,409

At 31 December 2024

114,452

NET BOOK VALUE

At 31 December 2024

62,741

At 31 December 2023

66,150

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

50,466

28,449

Other debtors

131,968

57,903

182,434

86,352

7.	CURRENT ASSET INVESTMENTS

31.12.24

31.12.23

£

Unlisted investments

25,500

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

37,114

32,764

Trade creditors

11,479

36,752

Taxation and social security

28,208

29,441

Other creditors

1,300

1,275

78,101

100,232

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.24

31.12.23

£

Bank loans

230,247

77,961

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

100

Ordinary

£1

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

D J Goudge and Mrs J C Goudge

Balance outstanding at start of year

50,000

20,000

Amounts advanced

99,000

50,000

Amounts repaid

(50,000

)

(20,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

99,000

50,000

12.	ULTIMATE CONTROLLING PARTY

The controlling party is D J Goudge.