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BRAND SEMIOTICS LIMITED

Registered Number
05988446
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

BRAND SEMIOTICS LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | VENNER, Annabel Ferrie

Company Secretary | VENNER, Annabel Ferrie

Registered Address | 6 Beaconsfield Road
| London
| W5 5JE

Registered Number | 05988446 (England and Wales)

BRAND SEMIOTICS LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 535 |  |  |  | 882
|  |  |  | 535 |  |  |  | 882
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 2,148 |  |  |  | 16,794 |  |
Cash at bank and on hand |  | 225,375 |  |  |  | 204,844 |  |
|  | 227,523 |  |  |  | 221,638 |  |
Creditors amounts falling due within one year | 5 | (16,079) |  |  |  | (16,133) |  |
Net current assets (liabilities) |  |  |  | 211,444 |  |  |  | 205,505
Total assets less current liabilities |  |  |  | 211,979 |  |  |  | 206,387
Net assets |  |  |  | 211,979 |  |  |  | 206,387
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 210,979 |  |  |  | 205,387
Shareholders' funds |  |  |  | 211,979 |  |  |  | 206,387

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 8 June 2026, and are signed on its behalf by:
VENNER, Annabel Ferrie Director Registered Company No. 05988446

BRAND SEMIOTICS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover represents net invoiced sales of services, inclusive of value-added tax, less the flat-rate value-added tax percentage payable to HM Revenue and Customs.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Office equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 4

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 25 | 2,159
| At 31 March 26 | 2,159
| Depreciation and impairment
| At 01 April 25 | 1,277
| Charge for year | 347
| At 31 March 26 | 1,624
| Net book value
| At 31 March 26 | 535
| At 31 March 25 | 882

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,148 |  | 16,632
| Prepayments and accrued income | - |  | 162
| Total | 2,148 |  | 16,794

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 7,268 |  | 4,950
| Other creditors | 8,186 |  | 10,558
| Accrued liabilities and deferred income | 625 |  | 625
| Total | 16,079 |  | 16,133