Brandbuildr Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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Brandbuildr Ltd

Accountant's Report

For The Year Ended 31 December 2024

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Brandbuildr Ltd For The Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Brandbuildr Ltd For The Year Ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Brandbuildr Ltd , as a body, in accordance with the terms of our engagement letter dated 02 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of Brandbuildr Ltd and state those matters that we have agreed to state to the directors of Brandbuildr Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brandbuildr Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Brandbuildr Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Brandbuildr Ltd . You consider that Brandbuildr Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Brandbuildr Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

30 September 2025

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings, 11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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Brandbuildr Ltd

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 10368416

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		255,350		340,864
Investment Properties	5		2,274,236		2,274,236
Investments	6		260,211		616,578

			2,789,797		3,231,678
CURRENT ASSETS
Debtors	7	1,356,165		796,933
Cash at bank and in hand		508,517		229,023

		1,864,682		1,025,956
Creditors: Amounts Falling Due Within One Year	8	(405,237 )		(107,309 )

NET CURRENT ASSETS (LIABILITIES)			1,459,445		918,647

TOTAL ASSETS LESS CURRENT LIABILITIES			4,249,242		4,150,325

Creditors: Amounts Falling Due After More Than One Year	9		(1,584,062 )		(1,683,214 )

NET ASSETS			2,665,180		2,467,111

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			2,665,080		2,467,011

SHAREHOLDERS' FUNDS			2,665,180		2,467,111

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Brandbuildr Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D P Buck

Director

30 September 2025

The notes on pages 5 to 9 form part of these financial statements.

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Brandbuildr Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Brandbuildr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10368416 . The registered office is Oaktree Court Business Centre Mill Lane, Ness, Wirral, Merseyside, CH64 8TP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor vehicles	25% Reducing balance
Fixtures and fittings	25% Reducing balance
Computer equipment	33% Straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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Brandbuildr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At eachreporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 6)

4. Tangible Assets

	Motor vehicles	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	493,044	25,636	7,399	526,079

As at 31 December 2024	493,044	25,636	7,399	526,079

Depreciation
As at 1 January 2024	165,694	12,597	6,924	185,215
Provided during the period	81,838	3,260	416	85,514

As at 31 December 2024	247,532	15,857	7,340	270,729

Net Book Value
As at 31 December 2024	245,512	9,779	59	255,350

As at 1 January 2024	327,350	13,039	475	340,864

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2024	2023
	£	£
Motor vehicles	239,978	319,970

5. Investment Property

	2024
	£
Fair Value
As at 1 January 2024 and 31 December 2024	2,274,236

The directors have valued the investment properties on an open market basis as at the reporting date, which they consider accurately reflects their fair value.

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Brandbuildr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Investments

	Unlisted	Other	Total
	£	£	£
Cost
As at 1 January 2024	422,344	194,234	616,578
Additions	90	65,882	65,972
Disposals	(422,339 )	-	(422,339 )

As at 31 December 2024	95	260,116	260,211

Provision
As at 1 January 2024	-	-	-

As at 31 December 2024	-	-	-

Net Book Value
As at 31 December 2024	95	260,116	260,211

As at 1 January 2024	422,344	194,234	616,578

The investments above are as follows:-

100% of the ordinary share capital of Shop Honu Limited, a company registered in England and Wales. Shop Honu Limited registered office address is C/O Brandbuildr Ltd, Oaktree Court Business Centre, Mill Lane, Ness, Wirral, Merseyside, CH64 8TP.

Financial information for the year ended 31 December 2024:-

Capital and reserves (£251,074)

49.5% of the ordinary share capital of Craftd London Limited, a company registered in England and Wales. Craftd London Limited registered office address is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL.

Financial information for the year ended 31 December 2024:-

Capital and reserves £23,683

50% of the ordinary share capital of Circulr Limited, a company registered in England and Wales. Circulr Limited registered office address is C/O Brandbuildr Ltd, Oaktree Court Business Centre, Mill Lane, Ness, Wirral, Merseyside, CH64 8TP.

Financial information for the year ended 31 December 2024:-

Capital and reserves £37,334

50% of the ordinary share capital of Homebuildr Limited, a company registered in England and Wales. Homebuildr registered office address is Hanover Buildings, 11-13 Hanover Street, Liverpool, L1 3DN.

Financial information for the year ended 31 January 2025:-

Capital and reserves (£3,302)

40% of the ordinary share capital of Astalia Limited, a company registered in England and Wales. Astalia registered office is C/O Brandbuildr Ltd, Oaktree Court Business Centre, Mill Lane, Ness, Wirral, Merseyside, CH64 8TP.

Financial information for the year ended 31 December 2024:-

Capital and reserves (£82,998)

7. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	1,356,165	796,933

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Brandbuildr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	40,542	45,015
Bank loans and overdrafts	49,629	49,629
Other creditors	315,066	10,705
Taxation and social security	-	1,960

	405,237	107,309

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	302,594	352,117
Bank loans	1,281,468	1,331,097

	1,584,062	1,683,214

A loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.

The bank loan liability is secured on the asset to which it relates.

The hire purchase liability is secured on the asset to which it relates.

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2024		2023
	£		£
Bank loans	1,115,579		1,155,208

10. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	40,542	45,015
Later than one year and not later than five years	302,594	352,117

	343,136	397,132

	343,136	397,132

11. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

12. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

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Brandbuildr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

13. Related Party Transactions

The following related party transactions were undertaken during the year:

Dividends were paid to the directors in respect of their shareholdings totalling £212,000 (2023: £325,000).

Dividends were received from connected companies totalling £873,250 (2023: £885,250).

During the year a director loaned to the company £131,829 (2023: £59,290) and withdrew from the company £344,681 (2023: £390,812). The amount owed to the director at the year end was £89 (2023: £941).

During the year the company made payments to a connected company totalling £10,556 (2023: £30,510), paid expenses on behalf of the company totalling £7,600 (2023: £83,088), and received payments from the company totalling £1,000 (2023: £48,186). The amount owed from the connected company at the year end was £319,304 (2023: £302,148).

During the year the company made payments to a connected company totalling £17,955 (2023: £102,437), paid expenses on behalf of the company totalling £69,800 (2023: £Nil), was issued dividends totalling £866,250 (2023: £867,750) by the company and received payments from the company totalling £1,345,079 (2023: £234,536). The amount owed to the connected company at the year end was £304,978 (2023: amount owed from the connected company was £86,096).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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Directors	Mr D P Buck
	Mrs A S Buck

Company Number	10368416

Registered Office	Oaktree Court Business Centre Mill Lane
	Ness
	Wirral
	Merseyside
	CH64 8TP

Accountants	ERC Accountants & Business Advisers Limited
	Chartered Accountants
	Hanover Buildings, 11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN