Brazen Productions Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Brazen Productions Ltd for the year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brazen Productions Ltd for the year ended 31 July 2025 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 firm 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 Brazen Productions Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Brazen Productions Ltd and state those matters that we have agreed to state to the directors of Brazen Productions 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 Brazen Productions Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Brazen Productions 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 Brazen Productions Ltd . You consider that Brazen Productions 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 Brazen Productions 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.

13 October 2025

David Lindon & Co

Chartered Accountants

Avaland House, 110 London Road

Apsley

Hemel Hempstead

HP3 9SD

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Brazen Productions Ltd

Balance Sheet

As At 31 July 2025

Balance Sheet

Registered number: 10851747

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,315		2,316

			1,315		2,316
CURRENT ASSETS
Debtors	5	15,399		6,488
Cash at bank and in hand		120,505		33,804

		135,904		40,292
Creditors: Amounts Falling Due Within One Year	6	(32,570 )		(2,944 )

NET CURRENT ASSETS (LIABILITIES)			103,334		37,348

TOTAL ASSETS LESS CURRENT LIABILITIES			104,649		39,664

PROVISIONS FOR LIABILITIES
Deferred Taxation			(250 )		-

NET ASSETS			104,399		39,664

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			104,398		39,663

SHAREHOLDERS' FUNDS			104,399		39,664

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Brazen Productions Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 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.

The financial statements were approved by the board of directors on 13 October 2025 and were signed on its behalf by:

Julianne Hussey

Director

The notes on pages 4 to 6 form part of these financial statements.

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Brazen Productions Ltd

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

Brazen Productions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10851747 . The registered office is Avaland House, 110 London Road, Hemel Hempstead, Hertfordshire, HP3 9SD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any 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:

Plant & Machinery	33% on cost
Computer Equipment	33% on cost

2.4. Taxation

Tax on profit represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Brazen Productions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	3,540	6,662	10,202
Additions	873	-	873

As at 31 July 2025	4,413	6,662	11,075

Depreciation
As at 1 August 2024	3,540	4,346	7,886
Provided during the period	97	1,777	1,874

As at 31 July 2025	3,637	6,123	9,760

Net Book Value
As at 31 July 2025	776	539	1,315

As at 1 August 2024	-	2,316	2,316

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,700
Prepayments and accrued income	13,741	-
Corporation tax recoverable assets	-	1,001
Deferred tax current asset	-	2,787
Other taxes and social security	1,097	-
Directors' loan accounts	561	-

	15,399	6,488

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,239	195
Corporation tax	20,798	-
Other taxes and social security	-	34
VAT	8,533	579
Accruals and deferred income	2,000	2,000
Directors' loan accounts	-	136

	32,570	2,944

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Brazen Productions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Ms Julianne Hussey	-	561	-	-	561

The above loan is unsecured, interest free and repayable on demand.The directors loan has been repaid since year end.

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