REGISTERED NUMBER: 13523806 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Brandishing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G E Field

REGISTERED OFFICE:

Unit 11/12 Hall Farm

Sywell Aerodrome

Sywell

Northamptonshire

NN6 0BN

REGISTERED NUMBER:

13523806 (England and Wales)

ACCOUNTANTS:

CDA Accountancy

Unit 11/12 Hall Farm

Sywell Aerodrome

Sywell

Northamptonshire

NN6 0BN

FIXED ASSETS

Tangible assets

4

-

728

CURRENT ASSETS

Cash at bank

-

36

CREDITORS

Amounts falling due within one year

5

10,715

10,751

NET CURRENT LIABILITIES

(10,715

)

(10,715

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(10,715

)

(9,987

)

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

(10,815

)

(10,087

)

SHAREHOLDERS' FUNDS

(10,715

)

(9,987

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 27 April 2026 and were signed by:

G E Field - Director

1.	STATUTORY INFORMATION

Brandishing Ltd is a private company , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

4,132

Disposals

(4,132

)

At 31 July 2025

-

DEPRECIATION

At 1 August 2024

3,404

Eliminated on disposal

(3,404

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

728

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other creditors

10,715

10,751

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100