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Registered number: 08454104 BRAND ETHOS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
BRAND ETHOS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRAND ETHOS LIMITED FOR THE PERIOD ENDED 30 SEPTEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brand Ethos Limited for the period ended 30 September 2025 which comprise the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Brand Ethos Limited, as a body, in accordance with the terms of our engagement letter dated 7 May 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Brand Ethos Limited and state those matters that we have agreed to state to the Board of Directors of Brand Ethos Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brand Ethos Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Brand Ethos Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Brand Ethos Limited. You consider that Brand Ethos Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Brand Ethos Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. HaysMac LLP 10 Queen Street Place London United Kingdom EC4R 1AG 11 May 2026 Page 1
BRAND ETHOS LIMITED REGISTERED NUMBER: 08454104 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 30 September |  | 31 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 5 |  | - |  | 4,761
|  |  | - |  | 4,761
Current assets |  |  |  |  |
Debtors | 6 | 3,318 |  | 19,069 |
Cash at bank and in hand |  | 28,998 |  | 69,450 |
|  | 32,316 |  | 88,519 |
Creditors: amounts falling due within one year | 7 | (21,178) |  | (18,934) |
Net current assets |  |  | 11,138 |  | 69,585
Net assets |  |  | 11,138 |  | 74,346
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Profit and loss account |  |  | 1,138 |  | 64,346
|  |  | 11,138 |  | 74,346
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BRAND ETHOS LIMITED REGISTERED NUMBER: 08454104 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their 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 statement of income and retained earnings 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:
P Mills
Director
Date: 11 May 2026
The notes on pages 4 to 8 form part of these financial statements. Page 3
BRAND ETHOS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Brand Ethos Limited is a private company, limited by shares, incorporated and registered in England and Wales. The Company's registration number is 08454104 and registered registered office address is 10 Queen Street Place, London, England, EC4R 1AG. The Company's principal place of business is 68-80 Hanbury Street, London E1 5JL. The current period covers an 18-month period from 01 April 2024 to 30 September 2025. The comparative period covered a 12-month period. Accordingly, the amounts presented in the Statement of Income and Retained Earnings are not directly comparable. The Company's principal activity is that of advertising agency companies. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared on a non going concern basis in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 directors have determined that the going concern basis of accounting is not appropriate as the directors have concluded that the Company is not a going concern as they intend to cease trading. As a result, assets are stated at their estimated realisable values on disposal, and liabilities stated at their expected settlement amounts. The following principal accounting policies have been applied:
| 2.2 | Non going concern measurement
In August 2025 the directors made the decision to cease trading and conclude that it is no longer appropriate to prepare these financial statements on a going concern basis. These financial statements have been prepared on a non going concern basis. Accordingly, assets and measured at the lower of the carrying amount and estimated realisable value. Liabilites include all known and expected costs of cessation and are stated at the amounts expected to be settled. The Company ceased operations on 30 September 2025. Page 4
BRAND ETHOS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the lease term.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Pensions
The Company makes contributions into the directors personal pension schemes. The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 5
BRAND ETHOS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
3. | Employees
The average monthly number of employees, including directors, during the period was 2 (2024 - 2).
| 3.1 | Tangible fixed assets
As the financial statements have been prepared on a non going concern basis, tangible fixed assets are stated at the amounts expected to be realised on disposal at the balance sheet date. Where applicable, assets have been written down from their carrying value under the cost model. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method, up to the date the decision was made to cease trading. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33.33% straight line
|  |  |  | Computer equipment | - | 33.33% straight line
| 3.2 | Debtors
Short term debtors are measured at the amount expected to be recovered.
| 3.3 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 3.4 | Creditors
Short term creditors are measured at the amount expected to be settled.
4. | Judgements in applying accounting policies and key sources of estimation uncertainty
In preparing the accounts on a non-going-concern basis, the directors have exercised judgement in estimating the realisable values of assets and the expected settlement amounts of liabilities arising from cessation of trading. Page 6
BRAND ETHOS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 1,037 | 20,504 | 21,541
| Disposals | (1,037) | (20,504) | (21,541)
| At 30 September 2025 | - | - | -
| Depreciation |  |  |
| At 1 April 2024 | 802 | 15,978 | 16,780
| Charge for the period | 184 | 1,922 | 2,106
| Disposals | (986) | (17,900) | (18,886)
| At 30 September 2025 | - | - | -
| Net book value |  |  |
| At 30 September 2025 | - | - | -
| At 31 March 2024 | 235 | 4,526 | 4,761
6. | Debtors
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 15,502
| Other debtors | 938 | 891
| Prepayments | - | 2,625
| Corporation tax repayable | 2,380 | 51
|  | 3,318 | 19,069
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BRAND ETHOS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,804 | 6,205
| Other taxation and social security | - | 3,313
| Other creditors | - | 3,416
| Accruals | 15,374 | 6,000
|  | 21,178 | 18,934
8. | Pension commitments
The Company makes contributions into the directors personal pension schemes. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge for the year was £165,000 (2024 - £96,321). Contributions totalling £13,845 (2024 - £nil) were payable to the fund at the reporting date.
9. | Cessation information
The Company has ceased trading on 30 September 2025.
Page 8