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Registered Number: 06641930
England and Wales
Abridged Accounts
for the year ended 31 July 2025
for
BRAND EXHIBITIONS LTD

Brand Exhibitions Ltd Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Brand Exhibitions Ltd Accountants' Report For the year ended 31 July 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 July 2025. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 07 April 2026 1

Brand Exhibitions Ltd Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 38,398 |  | 38,791
|  | 38,398 |  | 38,791
Current assets |  |  |
Stocks |  | 5,000 |  | 5,000
Debtors: amounts falling due within one year |  | 4,028 |  | 6,450
Cash at bank and in hand |  | (240) |  | 11,744
|  | 8,788 |  | 23,194
Creditors: amount falling due within one year |  | (12,910) |  | (27,360)
Net current assets |  | (4,122) |  | (4,166)
Total assets less current liabilities |  | 34,276 |  | 34,625
Creditors: amount falling due after more than one year |  | - |  | (6,666)
Net assets |  | 34,276 |  | 27,959
Capital and reserves |  |  |
Called up share capital | 4 | 6 |  | 5
Profit and loss account |  | 34,270 |  | 27,954
Shareholders' funds |  | 34,276 |  | 27,959
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. 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 by the board of directors on 25 March 2026 and were signed on its behalf by:
------------------------------- John Abraham Director
2

Brand Exhibitions Ltd Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information Brand Exhibitions Ltd is a private company, limited by shares, registered in England and Wales, registration number 06641930, registration address C/O MBS Accountants Conway House, Worcester Street, Gloucester, GL1 3AJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 0% Reducing Balance
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 August 2024 | 35,716 |  | 1,258 |  | 20,706 |  | 14,498 |  | 72,178
Additions | - |  | - |  | - |  | 583 |  | 583
Disposals | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 35,716 |  | 1,258 |  | 20,706 |  | 15,081 |  | 72,761
Depreciation
At 01 August 2024 | - |  | 726 |  | 19,266 |  | 13,395 |  | 33,387
Charge for year | - |  | 106 |  | 360 |  | 510 |  | 976
On disposals | - |  | - |  | - |  | - |  | -
At 31 July 2025 | - |  | 832 |  | 19,626 |  | 13,905 |  | 34,363
Net book values
Closing balance as at 31 July 2025 | 35,716 |  | 426 |  | 1,080 |  | 1,176 |  | 38,398
Opening balance as at 01 August 2024 | 35,716 |  | 532 |  | 1,440 |  | 1,103 |  | 38,791
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
5 Class A shares of £1.00 each | 5 |  | 4
2 Class B shares of £1.00 each | 2 |  | 2
| 7 |  | 6
3