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KSBR BRAND FUTURES LIMITED

Registered Number
05256864
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

KSBR BRAND FUTURES LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | SCOTT, Deborah
| SCOTT, John Gerald

Company Secretary | SCOTT, John Gerald

Registered Address | Chapel Farm
| Wood End
| Ardeley
| SG2 7BA

Registered Number | 05256864 (England and Wales)

KSBR BRAND FUTURES LIMITED
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks |  | - |  |  |  | 60,346 |  |
Debtors | 4 | 48,868 |  |  |  | 100,214 |  |
Cash at bank and on hand |  | 171,690 |  |  |  | 203,072 |  |
|  | 220,558 |  |  |  | 363,632 |  |
Creditors amounts falling due within one year | 5 | (98,612) |  |  |  | (194,431) |  |
Net current assets (liabilities) |  |  |  | 121,946 |  |  |  | 169,201
Total assets less current liabilities |  |  |  | 121,946 |  |  |  | 169,201
Net assets |  |  |  | 121,946 |  |  |  | 169,201
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 121,846 |  |  |  | 169,101
Shareholders' funds |  |  |  | 121,946 |  |  |  | 169,201

- 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 18 September 2025, and are signed on its behalf by:
SCOTT, John Gerald Director Registered Company No. 05256864

KSBR BRAND FUTURES LIMITED
Notes to the Financial Statements
for the year ended 31 August 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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 stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 September 24 | 592,000
| At 31 August 25 | 592,000
| Amortisation and impairment
| At 01 September 24 | 592,000
| At 31 August 25 | 592,000
| Net book value
| At 31 August 25 | -
| At 31 August 24 | -

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 48,868 |  | 100,214
| Total | 48,868 |  | 100,214

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 19,864 |  | 94,469
| Taxation and social security | 28,528 |  | 35,757
| Other creditors | 38,328 |  | 49,705
| Accrued liabilities and deferred income | 11,892 |  | 14,500
| Total | 98,612 |  | 194,431

| The -Other creditor balance of £38,071 was the amount owed to the company director.

6. | Directors advances, credits and guarantees
--- | ---

7. | Share capital
--- | ---
| 100 No Shares of £1 ordinary shares, called up and fully paid.