REGISTERED NUMBER: 07345810 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Brand Britain Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

R D'Ambrosio

S Sterlacchini

REGISTERED OFFICE:

The Old Pottery

54B Fulneck

Leeds

LS28 8NT

REGISTERED NUMBER:

07345810 (England and Wales)

ACCOUNTANTS:

DWilkinson&Company

No 1 Whitehall Riverside

1 Riverside Way

Leeds

West Yorkshire

LS1 4BN

FIXED ASSETS

Tangible assets

4

41,289

32,370

CURRENT ASSETS

Stocks

5

5,406

5,249

Debtors

6

101,346

86,332

Cash at bank

73,671

89,533

180,423

181,114

CREDITORS

Amounts falling due within one year

7

128,152

103,383

NET CURRENT ASSETS

52,271

77,731

TOTAL ASSETS LESS CURRENT LIABILITIES

93,560

110,101

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

93,458

109,999

SHAREHOLDERS' FUNDS

93,560

110,101

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

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

The directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

R D'Ambrosio - Director

1.	STATUTORY INFORMATION

Brand Britain Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

82,535

Additions

22,372

At 31 August 2025

104,907

DEPRECIATION

At 1 September 2024

50,165

Charge for year

13,453

At 31 August 2025

63,618

NET BOOK VALUE

At 31 August 2025

41,289

At 31 August 2024

32,370

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

35,490

DEPRECIATION

At 1 September 2024

8,873

Charge for year

6,654

At 31 August 2025

15,527

NET BOOK VALUE

At 31 August 2025

19,963

At 31 August 2024

26,617

5.

STOCKS

31.8.25

31.8.24

£

£

Work-in-progress

5,406

5,249

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

100,139

85,125

Other debtors

540

540

Prepayments

667

667

101,346

86,332

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

22,368

33,333

Hire purchase contracts

25,628

29,246

Trade creditors

14

15

Tax

41,987

17,219

Social security and other taxes

846

1,525

VAT

17,336

11,291

Directors' current accounts

17,683

8,549

Accrued expenses

2,290

2,205

128,152

103,383