Bronzais Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Bronzais Ltd

(Registration number: 11458882)
Statement of Financial Position as at 31 July 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	-	679
Creditors: Amounts falling due within one year	5	(11,272)	(9,102)
Total assets less current liabilities		(11,272)	(8,423)
Creditors: Amounts falling due after more than one year	5	(6,307)	(7,784)
Net liabilities		(17,579)	(16,207)
Capital and reserves
Called up share capital		1	1
Profit and loss account		(17,580)	(16,208)
Shareholders' deficit		(17,579)	(16,207)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the director on 23 April 2026
 

Miss S P Shipsey Company secretary and director

Bronzais Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Principal activity

The principal activity of the company is the sale of clothing via the internet.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

The company meets its day to day working capital requirements through support from the director which will continue for the foreseeable future. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

Bronzais Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4

Debtors

	2025 £	2024 £
Other debtors	-	679
	-	679

Bronzais Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	1,459	1,462
Accruals and deferred income		1,230	840
Other creditors		8,583	6,800
		11,272	9,102

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	6,307	7,784

6

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.

Bronzais Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	6,307	7,784

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,416	1,440
Bank overdrafts	43	22
	1,459	1,462

8	Related party transactions

Transactions with the director

2025	At 1 August 2024 £	Advances to director £	Repayments by director £	At 31 July 2025 £
Director	(6,801)	253	(2,036)	(8,584)

2024	At 1 August 2023 £	Advances to director £	Repayments by director £	At 31 July 2024 £
Director	(1,274)	125	(5,652)	(6,801)