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Registered number: 03876227 BRANDED STOCKS HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
BRANDED STOCKS HOLDINGS LIMITED REGISTERED NUMBER: 03876227 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 3 |  | 26,002 |  | 26,002
|  |  | 26,002 |  | 26,002
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 29,262 |  | 29,262 |
Cash at bank and in hand |  | 199 |  | 199 |
|  | 29,461 |  | 29,461 |
Creditors: amounts falling due within one year | 5 | (51,520) |  | (51,520) |
Net current liabilities |  |  | (22,059) |  | (22,059)
Total assets less current liabilities |  |  | 3,943 |  | 3,943
Net assets |  |  | 3,943 |  | 3,943
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 5,000 |  | 5,000
Profit and loss account |  |  | (1,057) |  | (1,057)
|  |  | 3,943 |  | 3,943
Page 1
BRANDED STOCKS HOLDINGS LIMITED REGISTERED NUMBER: 03876227 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J H Sharp
Director
Date: 1 April 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
BRANDED STOCKS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Branded Stocks Holdings Limited is a limited liability company incorporated in England and Wales. The Company registration is 03876227. The registered office is Unit 9 Hemmells, Laindon, Essex, SS15 6GF. The financial statements are presented in pound sterling which is the functional currency of the Company and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.4 | Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
BRANDED STOCKS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2025 | 26,002
| At 31 March 2026 | 26,002
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 27,221 | 27,221
| Other debtors | 2,041 | 2,041
|  | 29,262 | 29,262
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 329 | 329
| Amounts owed to group undertakings | 32,527 | 32,527
| Other creditors | 7,644 | 7,644
| Accruals and deferred income | 11,020 | 11,020
|  | 51,520 | 51,520
Page 4