BNM Design Limited 05915166 false 2024-09-01 2025-08-31 2025-08-31 The principal activity of the company is website design and online retail of dog-related products. Digita Accounts Production Advanced 6.30.9574.0 true 05915166 2024-09-01 2025-08-31 05915166 2025-08-31 05915166 core:RetainedEarningsAccumulatedLosses 2025-08-31 05915166 core:ShareCapital 2025-08-31 05915166 core:CurrentFinancialInstruments 2025-08-31 05915166 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 05915166 core:FurnitureFittingsToolsEquipment 2025-08-31 05915166 bus:SmallEntities 2024-09-01 2025-08-31 05915166 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05915166 bus:FilletedAccounts 2024-09-01 2025-08-31 05915166 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05915166 bus:RegisteredOffice 2024-09-01 2025-08-31 05915166 bus:CompanySecretary1 2024-09-01 2025-08-31 05915166 bus:Director2 2024-09-01 2025-08-31 05915166 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05915166 core:FurnitureFittings 2024-09-01 2025-08-31 05915166 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 05915166 core:OfficeEquipment 2024-09-01 2025-08-31 05915166 countries:EnglandWales 2024-09-01 2025-08-31 05915166 2024-08-31 05915166 core:FurnitureFittingsToolsEquipment 2024-08-31 05915166 2023-09-01 2024-08-31 05915166 2024-08-31 05915166 core:RetainedEarningsAccumulatedLosses 2024-08-31 05915166 core:ShareCapital 2024-08-31 05915166 core:CurrentFinancialInstruments 2024-08-31 05915166 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 05915166 core:FurnitureFittingsToolsEquipment 2024-08-31 iso4217:GBP xbrli:pure

Registration number: 05915166

BNM Design Limited
trading as Brand New Media
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

BNM Design Limited trading as Brand New Media
(Registration number: 05915166)

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

BNM Design Limited trading as Brand New Media
(Registration number: 05915166)

Company Information

Director | Mr T A Thompson

Company secretary | Mrs S Thompson

Registered office | 28 Alexandra Terrace Exmouth Devon EX8 1BD

Accountants | Thompson Jenner LLP Chartered Accountants 28 Alexandra Terrace Exmouth Devon EX8 1BD

BNM Design Limited trading as Brand New Media
(Registration number: 05915166)

(Registration number: 05915166)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 327 | 409
Current assets |  |  |
Stocks | 5 | 950 | 2,100
Debtors | 6 | 2,067 | 2,256
Cash at bank and in hand |  | 10,631 | 20,405
|  | 13,648 | 24,761
Creditors: Amounts falling due within one year | 7 | (14,470) | (28,435)
Net current liabilities |  | (822) | (3,674)
Total assets less current liabilities |  | (495) | (3,265)
Provisions for liabilities |  | (62) | (16)
Net liabilities |  | (557) | (3,281)
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | (1,557) | (4,281)
Shareholders' deficit |  | (557) | (3,281)

For the financial year ending 31 August 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 his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

BNM Design Limited trading as Brand New Media
(Registration number: 05915166)

(Registration number: 05915166)
Balance Sheet as at 31 August 2025

These financial statements have been 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 Profit and Loss Account.

Approved and authorised by the director on 11 May 2026

......................................... Mr T A Thompson Director

BNM Design Limited trading as Brand New Media
(Registration number: 05915166)

Notes to the Unaudited Financial Statements for the Year Ended 31 August 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:
28 Alexandra Terrace
Exmouth
Devon
EX8 1BD
United Kingdom

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

BNM Design Limited trading as Brand New Media
(Registration number: 05915166)

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

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% reducing balance basis
Office equipment | 33% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

BNM Design Limited trading as Brand New Media
(Registration number: 05915166)

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

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 22,162 | 22,162
At 31 August 2025 | 22,162 | 22,162
Depreciation
At 1 September 2024 | 21,753 | 21,753
Charge for the year | 82 | 82
At 31 August 2025 | 21,835 | 21,835
Carrying amount
At 31 August 2025 | 327 | 327
At 31 August 2024 | 409 | 409

5 | Stocks

| 2025 £ | 2024 £
Other stocks | 950 | 2,100

BNM Design Limited trading as Brand New Media
(Registration number: 05915166)

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

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 984 | 1,170
Other debtors | 1,083 | 1,086
Total current trade and other debtors | 2,067 | 2,256

7 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 77 | 5,122
Taxation and social security | 3,078 | 1,504
Other creditors | 7,357 | 17,967
Accrued expenses | 3,958 | 3,842
| 14,470 | 28,435