Bryan NZ Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 9648816

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		236		994

			236		994
CURRENT ASSETS
Cash at bank and in hand		1,919		2,012

		1,919		2,012
Creditors: Amounts Falling Due Within One Year	6	(10,362 )		(2,515 )

NET CURRENT ASSETS (LIABILITIES)			(8,443 )		(503 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(8,207 )		491

PROVISIONS FOR LIABILITIES
Deferred Taxation			(45 )		(189 )

NET (LIABILITIES)/ASSETS			(8,252 )		302

CAPITAL AND RESERVES
Called up share capital	7		5,000		5,000
Income Statement			(13,252 )		(4,698 )

SHAREHOLDERS' FUNDS			(8,252)		302

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Bryan NZ Ltd

Statement of Financial Position (continued)

As At 30 June 2025

For the year ending 30 June 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 Income Statement.

On behalf of the board

Mr Andrew Bryan

Director

07/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Bryan NZ Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9648816 . The registered office is 20 Martinsyde, Woking, England, GU22 8HT.

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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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	Straight line Depreciation at 20%
Computer Equipment	33% on cost

2.4. Taxation

Income tax expense 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.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1 (2024: 2)

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Bryan NZ Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2024	393	11,176	11,569

As at 30 June 2025	393	11,176	11,569

Depreciation
As at 1 July 2024	79	10,496	10,575
Provided during the period	78	680	758

As at 30 June 2025	157	11,176	11,333

Net Book Value
As at 30 June 2025	236	-	236

As at 1 July 2024	314	680	994

5. Debtors

	2025	2024
	£	£
Due within one year

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	519	-
Accruals and deferred income	600	719
Directors' loan accounts	9,243	1,796

	10,362	2,515

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5,000	5,000

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