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Company Registration No. 08772384 (England and Wales)
Brand Of Brothers Limited Unaudited accounts for the year ended 31 December 2025
Brand Of Brothers Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Brand Of Brothers Limited Company Information for the year ended 31 December 2025
Directors
David Richard Taylor Greg Ovenden Matthew Fulbrook
Company Number
08772384 (England and Wales)
Registered Office
Centrix House 26 Crow Lane East Newton-Le-Willows Merseyside Lancashire WA12 9UY United Kingdom
Accountants
James Norman Business Advisory Limited 7 High Street Windsor SL4 1LD
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Brand Of Brothers Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
3
4,592
3,190
Current assets
Inventories
1,943,193
1,903,710
Debtors
4
1,540,294
1,759,680
Cash at bank and in hand
1,006,805
1,076,632
4,490,292
4,740,022
Creditors: amounts falling due within one year
5
(2,105,682)
(2,774,673)
Net current assets
2,384,610
1,965,349
Total assets less current liabilities
2,389,202
1,968,539
Provisions for liabilities
Deferred tax
(1,148)
(797)
Net assets
2,388,054
1,967,742
Capital and reserves
Called up share capital
6
102
102
Share premium
9,588
9,588
Profit and loss account
2,378,364
1,958,052
Shareholders' funds
2,388,054
1,967,742
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by
David Richard Taylor Director Company Registration No. 08772384
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Brand Of Brothers Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Brand Of Brothers Limited is a private company, limited by shares, registered in England and Wales, registration number 08772384. The registered office is Centrix House, 26 Crow Lane East Newton-Le-Willows, Merseyside, Lancashire, WA12 9UY, United Kingdom.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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 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 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.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charge to the profit & loss account in the period to which they relate.
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Brand Of Brothers Limited Notes to the Accounts for the year ended 31 December 2025
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
15,396
Additions
3,482
Disposals
(8,004)
At 31 December 2025
10,874
Depreciation
At 1 January 2025
12,206
Charge for the year
1,229
On disposals
(7,153)
At 31 December 2025
6,282
Net book value
At 31 December 2025
4,592
At 31 December 2024
3,190
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,516,210
1,742,574
Accrued income and prepayments
20,584
13,606
Other debtors
3,500
3,500
1,540,294
1,759,680
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
336,972
VAT
71,714
155,163
Trade creditors
930,868
773,186
Taxes and social security
354,733
1,123,734
Other creditors
-
3,514
Accruals
748,367
382,104
2,105,682
2,774,673
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
102 Ordinary shares of £1 each
102
102
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Brand Of Brothers Limited Notes to the Accounts for the year ended 31 December 2025
7
Transactions with related parties
During the year, the company made payments totalling £1,797,207 to related parties. These payments comprised £599,069 paid to each of the three shareholder companies, all of whom are shareholders of the company.
8
Average number of employees
During the year the average number of employees was 11 (2024: 13).
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