REGISTERED NUMBER: 07115956 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Braven Consulting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J J Bravo-Rubio

REGISTERED OFFICE:

Second Floor

2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

REGISTERED NUMBER:

07115956 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

21,607

26,283

Investment property

5

174,699

174,699

196,306

200,982

CURRENT ASSETS

Debtors

6

734,136

613,523

Cash at bank

174,125

194,085

908,261

807,608

CREDITORS

Amounts falling due within one year

7

269,605

274,798

NET CURRENT ASSETS

638,656

532,810

TOTAL ASSETS LESS CURRENT LIABILITIES

834,962

733,792

PROVISIONS FOR LIABILITIES

8

5,402

8,117

NET ASSETS

829,560

725,675

CAPITAL AND RESERVES

Called up share capital

9

5

5

Retained earnings

10

829,555

725,670

SHAREHOLDERS' FUNDS

829,560

725,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2025 and were signed by:

J J Bravo-Rubio - Director

1.	STATUTORY INFORMATION

Braven Consulting 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.

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

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 year 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 year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2024

3,428

39,455

42,883

Additions

-

727

727

At 31 January 2025

3,428

40,182

43,610

DEPRECIATION

At 1 February 2024

2,879

13,721

16,600

Charge for year

110

5,293

5,403

At 31 January 2025

2,989

19,014

22,003

NET BOOK VALUE

At 31 January 2025

439

21,168

21,607

At 31 January 2024

549

25,734

26,283

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 January 2025

174,699

NET BOOK VALUE

At 31 January 2025

174,699

At 31 January 2024

174,699

6.

DEBTORS

31.1.25

31.1.24

£

£

Amounts falling due within one year:

Trade debtors

12,500

12,500

Amounts falling due after more than one year:

Amounts owed by associates

721,636

601,023

Aggregate amounts

734,136

613,523

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

48

48

Taxation and social security

81,486

95,654

Other creditors

188,071

179,096

269,605

274,798

8.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

5,402

8,117

Deferred

tax

£

Balance at 1 February 2024

8,117

Credit to Income Statement during year

(2,715

)

Balance at 31 January 2025

5,402

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary A

£1

1

1

3

Ordinary B and Ordinary C

£1

3

3

5

5

10.

RESERVES

Retained

earnings

£

At 1 February 2024

725,670

Profit for the year

103,885

At 31 January 2025

829,555