Brian Mayne Limited


Directors	Ms V Ablitt
	Mr B Mayne


Registered Address	2 Dukes Court
	Bognor Road
	Chichester
	PO19 8FX


Registered Number	09023095 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		27,022		31,008
Tangible assets	4		-		233
			27,022		31,241
Current assets
Debtors		12,431		8,315
Cash at bank and on hand		2,112		1,037
		14,543		9,352
Creditors amounts falling due within one year		(25,528)		(26,747)
Net current assets (liabilities)			(10,985)		(17,395)
Total assets less current liabilities			16,037		13,846
Creditors amounts falling due after one year			(6,780)		(12,202)
Net assets			9,257		1,644
Capital and reserves
Called up share capital			100		100
Profit and loss account			9,157		1,544
Shareholders' funds			9,257		1,644

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2025, and are signed on its behalf by:

Mr B Mayne
Director

Ms V Ablitt
Director

Registered Company No. 09023095

Brian Mayne Limited

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are recognised at cost less amortisation. Website Development costs are being amortised on a straight line basis over 3 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 June 24	55,764
	At 31 May 25	61,464
	Amortisation and impairment
	At 01 June 24	24,756
	Charge for year	3,986
	At 31 May 25	34,442
	Net book value
	At 31 May 25	27,022
	At 31 May 24	31,008

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 June 24	4,781
	At 31 May 25	4,781
	Depreciation and impairment
	At 01 June 24	4,548
	Charge for year	233
	At 31 May 25	4,781
	Net book value
	At 31 May 25	-
	At 31 May 24	233

5.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Mr B Mayne	(1,902)	9,550	3,992	3,656
Ms V Ablitt	(1,902)	9,550	3,992	3,656
	(3,804)	19,100	7,984	7,312


	Interest has been charged at the official rate.