REGISTERED NUMBER: 04670224 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRANDED TELECOMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

A J Macgregor

Mrs M MacGregor

SECRETARY:

Mrs M C Macgregor

REGISTERED OFFICE:

Martland Mill

Mart Lane

Burscough

Lancashire

L40 0SD

REGISTERED NUMBER:

04670224 (England and Wales)

ACCOUNTANTS:

Beaumont & Co

Suite 5

Martland Mill

Mart Lane

Burscough

Lancashire

L40 0SD

FIXED ASSETS

Tangible assets

4

119,377

114,527

Investments

5

981,615

-

1,100,992

114,527

CURRENT ASSETS

Debtors

6

1,668,269

1,137,107

Cash at bank and in hand

227,725

1,478,200

1,895,994

2,615,307

CREDITORS

Amounts falling due within one year

7

579,466

531,975

NET CURRENT ASSETS

1,316,528

2,083,332

TOTAL ASSETS LESS CURRENT LIABILITIES

2,417,520

2,197,859

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,417,420

2,197,759

SHAREHOLDERS' FUNDS

2,417,520

2,197,859

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

Mrs M MacGregor - Director

1.	STATUTORY INFORMATION

Branded Telecoms 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.

Improvements to property

-

in accordance with the property

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 49 (2024 - 48 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

125,866

112,386

61,602

Additions

-

-

33,755

At 31 March 2025

125,866

112,386

95,357

DEPRECIATION

At 1 April 2024

88,829

99,396

51,185

Charge for year

16,000

3,155

-

At 31 March 2025

104,829

102,551

51,185

NET BOOK VALUE

At 31 March 2025

21,037

9,835

44,172

At 31 March 2024

37,037

12,990

10,417

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

176,588

179,801

656,243

Additions

3,050

-

36,805

At 31 March 2025

179,638

179,801

693,048

DEPRECIATION

At 1 April 2024

122,506

179,800

541,716

Charge for year

12,800

-

31,955

At 31 March 2025

135,306

179,800

573,671

NET BOOK VALUE

At 31 March 2025

44,332

1

119,377

At 31 March 2024

54,082

1

114,527

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

981,615

At 31 March 2025

981,615

NET BOOK VALUE

At 31 March 2025

981,615

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

810,000

-

Other debtors

858,269

1,137,107

1,668,269

1,137,107

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

70,872

-

Trade creditors

14,447

11,466

Taxation and social security

257,895

279,400

Other creditors

236,252

241,109

579,466

531,975

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Beaumont & Co

Suite 5

Martland Mill

Mart Lane

Burscough

Lancashire

L40 0SD

1 December 2025