Company registration number 01355999 (England and Wales)
BRAVILOR LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BRAVILOR LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
BRAVILOR LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,142,514
2,198,432
Current assets
Stocks
818,225
1,046,358
Debtors
5
2,049,473
1,162,283
Cash at bank and in hand
244,193
437,727
3,111,891
2,646,368
Creditors: amounts falling due within one year
6
(930,664)
(736,262)
Net current assets
2,181,227
1,910,106
Total assets less current liabilities
4,323,741
4,108,538
Provisions for liabilities
7
(78,229)
(78,712)
Net assets
4,245,512
4,029,826
Capital and reserves
Called up share capital
20,100
20,100
Profit and loss reserves
4,225,412
4,009,726
Total equity
4,245,512
4,029,826

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 March 2026 and are signed on its behalf by:
J. C. Peereboom
Director
Company registration number 01355999 (England and Wales)
BRAVILOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Bravilor Limited is a private company limited by shares incorporated in England and Wales. The registered office is Oaklands Park, Wokingham, Berkshire, RG41 2FD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company relies on the continued support of its intermediate parent company, Bravilor Holdings BV, a company registered in The Netherlands, to enable it to continue to operate within its working capital facilities. The parent company has provided continued support in respect of an inter-company loan true and has provided written agreement that it will continue to support the company for a period not less than twelve months from signing the financial statements.

Taking these factors into consideration, t he directors believe the business will have sufficient resources available in order to meet its obligations as they fall due for a period of at least 12 months from the date of approval of these financial statements. Consequently, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and for this reason they continue to adopt the going concern basis for preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods).

Revenue from the sale of maintenance contracts is recognised at the point of sale as at this point all of the risks and rewards are transferred to the maintenance companies.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is provided to write off the cost, less estimated residual values, of all fixed assets over their expected useful lives. It is calculated at the following rates:
Freehold land and buildings
30 years for buildings
Plant and machinery
25% reducing balance basis
Fixtures, fittings & equipment
25% reducing balance basis
Motor vehicles
20% reducing balance basis
BRAVILOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and net book value with c ost compris ing direct materials.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

BRAVILOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

The company contributes to a defined contribution scheme for the benefit of its employees. Contributions are charged to the profit and loss account in the year in which they become payable.

1.10
Foreign exchange

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Stock provision

A provision for slow moving or obsolete stock is included in line with group policy and is based upon knowledge of the products and expected future sales.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 16 (2024 - 17).

BRAVILOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
2,728,489
314,657
3,043,146
Additions
-
0
15,177
15,177
Disposals
-
0
(19,031)
(19,031)
At 31 December 2025
2,728,489
310,803
3,039,292
Depreciation and impairment
At 1 January 2025
566,822
277,892
844,714
Depreciation charged in the year
57,066
12,638
69,704
Eliminated in respect of disposals
-
0
(17,640)
(17,640)
At 31 December 2025
623,888
272,890
896,778
Carrying amount
At 31 December 2025
2,104,601
37,913
2,142,514
At 31 December 2024
2,161,667
36,765
2,198,432
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,316,066
954,577
Amounts owed by group undertakings
692,615
165,041
Other debtors
40,792
42,665
2,049,473
1,162,283
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
200,848
194,685
Corporation tax
46,220
57,614
Other taxation and social security
408,009
342,118
Other creditors
275,587
141,845
930,664
736,262
BRAVILOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
78,229
78,712
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

The senior statutory auditor was Carolyn Robson.
The auditor was Rouse Audit LLP.
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
26,424
49,158
11
Parent company

The company's ultimate parent company is VHH Participaties B.V., a company registered in The Netherlands at Pascalstraat 20 in Heerhugowaard. The smallest and largest group in which the se accounts are consolidated is that headed up by VHH Participaties B.V.

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