Registered number
06640772
Brandt Asian Art Limited
Filleted Accounts
30 April 2025

Brandt Asian Art Limited
Registered number: | 06640772
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 141,953 |  |  | 148,713
Tangible assets | 4 |  |  | 1,458 |  |  | 1,823
|  |  |  | 143,411 |  |  | 150,536
Current assets
Stocks |  |  | 495,732 |  |  | 465,888
Debtors | 5 |  | - |  |  | 25,068
|  |  | 495,732 |  |  | 490,956
Creditors: amounts falling due within one year | 6 |  | (126,256) |  |  | (124,970)
Net current assets |  |  |  | 369,476 |  |  | 365,986
Net assets |  |  |  | 512,887 |  |  | 516,522
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 512,886 |  |  | 516,521
Shareholders' funds |  |  |  | 512,887 |  |  | 516,522
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C R Brandt
Director
Approved by the board on 17 September 2025

Brandt Asian Art Limited
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Intangible assets | over 25 years
| Plant and machinery | 20% reducing balance
| Fixtures, fittings, tools and equipment | 20% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 May 2024 | 168,993
| At 30 April 2025 | 168,993
| Amortisation
| At 1 May 2024 | 20,280
| Provided during the year | 6,760
| At 30 April 2025 | 27,040
| Net book value
| At 30 April 2025 | 141,953
| At 30 April 2024 | 148,713
| Goodwill is being written off in equal annual instalments over its estimated economic life of 25 years.
4 | Tangible fixed assets
|  |  |  | Plant and machinery |  | Fixtures & fittings |  | Total
£ | £ | £
| Cost
| At 1 May 2024 | 2,295 |  | 7,331 |  | 9,626
| At 30 April 2025 | 2,295 |  | 7,331 |  | 9,626
| Depreciation
| At 1 May 2024 | 1,370 |  | 6,433 |  | 7,803
| Charge for the year | 185 |  | 180 |  | 365
| At 30 April 2025 | 1,555 |  | 6,613 |  | 8,168
| Net book value
| At 30 April 2025 | 740 |  | 718 |  | 1,458
| At 30 April 2024 | 925 |  | 898 |  | 1,823
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | - |  | 24,400
| Taxation and social security costs |  |  |  |  | - |  | 668
|  |  |  |  |  | - |  | 25,068
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 109,777 |  | 103,831
| Trade creditors | 5,500 |  | 11,000
| Taxation and social security costs | 7,680 |  | 7,482
| Other creditors | 3,299 |  | 2,657
|  |  |  |  |  | 126,256 |  | 124,970
7 | Other information
| Brandt Asian Art Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Devonshire House
| 582 Honeypot Lane
| Stanmore
| HA7 1JS

Brandt Asian Art Limited 06640772 false 2024-05-01 2025-04-30 2025-04-30 VT Final Accounts April 2025 C R Brandt No description of principal activity 06640772 2023-05-01 2024-04-30 06640772 core:WithinOneYear 2024-04-30 06640772 core:ShareCapital 2024-04-30 06640772 core:RetainedEarningsAccumulatedLosses 2024-04-30 06640772 2024-05-01 2025-04-30 06640772 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06640772 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06640772 bus:Director40 2024-05-01 2025-04-30 06640772 2 2024-05-01 2025-04-30 06640772 core:Goodwill 2024-05-01 2025-04-30 06640772 core:PlantMachinery 2024-05-01 2025-04-30 06640772 core:Vehicles 2024-05-01 2025-04-30 06640772 countries:England 2024-05-01 2025-04-30 06640772 bus:FRS102 2024-05-01 2025-04-30 06640772 bus:FilletedAccounts 2024-05-01 2025-04-30 06640772 2025-04-30 06640772 core:WithinOneYear 2025-04-30 06640772 core:ShareCapital 2025-04-30 06640772 core:RetainedEarningsAccumulatedLosses 2025-04-30 06640772 core:Goodwill 2025-04-30 06640772 core:PlantMachinery 2025-04-30 06640772 core:Vehicles 2025-04-30 06640772 2024-04-30 06640772 core:Goodwill 2024-04-30 06640772 core:PlantMachinery 2024-04-30 06640772 core:Vehicles 2024-04-30 iso4217:GBP xbrli:pure