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Registered number: 09488019 BRANGAENE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
BRANGAENE LIMITED REGISTERED NUMBER: 09488019 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 3,734 |  | 3,204
|  |  | 3,734 |  | 3,204
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 93,193 |  | 100,784 |
Cash at bank and in hand |  | 138,595 |  | 149,800 |
|  | 231,788 |  | 250,584 |
Creditors: amounts falling due within one year | 6 | (13,176) |  | (31,827) |
NET CURRENT ASSETS |  |  | 218,612 |  | 218,757
NET ASSETS |  |  | 222,346 |  | 221,961
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 222,345 |  | 221,960
|  |  | 222,346 |  | 221,961
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Sylvain Van De Weyer
Director
Page 1
BRANGAENE LIMITED REGISTERED NUMBER: 09488019 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025
Date: 27 October 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
BRANGAENE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Brangaene Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of management and administration services provided during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised as the services are provided.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BRANGAENE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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BRANGAENE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | TANGIBLE FIXED ASSETS
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| COST |  |  |
| At 1 August 2024 | 8,402 | 13,386 | 21,788
| Additions | - | 2,257 | 2,257
| At 31 July 2025 | 8,402 | 15,643 | 24,045
| DEPRECIATION |  |  |
| At 1 August 2024 | 8,402 | 10,182 | 18,584
| Charge for the year on owned assets | - | 1,727 | 1,727
| At 31 July 2025 | 8,402 | 11,909 | 20,311
| NET BOOK VALUE |  |  |
| At 31 July 2025 | - | 3,734 | 3,734
| At 31 July 2024 | - | 3,204 | 3,204
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 20,298 | 20,298
| Other debtors | 65,425 | 65,425
| Prepayments and accrued income | 7,470 | 15,061
|  | 93,193 | 100,784
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BRANGAENE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,205 | 22,262
| Amounts owed to group undertakings | - | 5,000
| Other taxation and social security | 4,401 | 1,165
| Accruals and deferred income | 3,570 | 3,400
|  | 13,176 | 31,827
| Other creditors include contributions of £NIL (2023 - £NIL) payable to the Company's defined contribution pension scheme at the balance sheet date.
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
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