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Registered number: 14075235
Brined Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Mitlev Services Limited
Brined Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Brined Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 14075235

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 37 |  | 113 |
|  | 37 |  | 113 |
Creditors: Amounts Falling Due Within One Year | 4 | (3,441 ) |  | (1,685 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,404 ) |  | (1,572 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,404 ) |  | (1,572 )
NET LIABILITIES |  |  | (3,404 ) |  | (1,572 )
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | (3,405 ) |  | (1,573 )
SHAREHOLDERS' FUNDS |  |  | (3,404) |  | (1,572)

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board

Mr Efraim Lerner Director
30/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Brined Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Brined Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14075235 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of 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.
The accounts have been prepared on the going concern basis as the director are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the director and shareholder.
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.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Taxation for the period 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.
2.5. Deferred Taxation
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 period 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.
2.6. Short term debtors and creditors
Short-term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.
2.7. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
Page 2
Page 3
Brined Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,376 |  | 1,620
Taxation and social security | 65 |  | 65
| 3,441 |  | 1,685

5. Related Party Transactions
At the balance sheet date, the company owed £2,226 (2024: £870) to the director.
Page 3