Bryson Products (Holdings) Limited
Annual Report and Financial Statements
For the year ended 31 December 2025
Company Registration No. 09280165 (England and Wales)
Bryson Products (Holdings) Limited
Company Information
Directors
Mr M E Reiner
Mr D Reiner
Mrs B Reiner
Company number
09280165
Registered office
Unit D Redlands
Coulsdon
Surrey
United Kingdom
CR5 2HT
Auditor
Moore Kingston Smith LLP
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Bryson Products (Holdings) Limited
Contents
Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditor's report
5 - 8
Group profit and loss account
9
Group statement of comprehensive income
10
Group balance sheet
11
Company balance sheet
12
Group statement of changes in equity
13
Company statement of changes in equity
14
Group statement of cash flows
15
Notes to the financial statements
16 - 32
Bryson Products (Holdings) Limited
Strategic Report
For the year ended 31 December 2025
Page 1

Bryson Products (Holding) Limited (the "Group") is part of the Bryson Group of companies providing products and services across various business units including Holdings, Property, Distribution, Marketplace and Resale. These financial statements show the financial position of the Bryson Group.

The Group's vision is to be the "sustainable supplier of choice for forward-thinking construction and fit-out management contractors" and it strives to achieve this through one simple clear-cut mission, to "make life easier for construction and fit-out people". An award-winning culture sets the Group apart with its core values. "Fast, Humble, Hungry, Smart", underpinning everything their people do.

The principal activities of the Group during the year continued to be the wholesale distribution of site set-up and safety, cleaning and hygiene, personal protective equipment, temporary protection, fixings and associated site supplies, primarily through the Group's "BrysonBase" e-Procurement portal and helping customers implement the 'Smarter. Faster. Greener." methodology known as "The Bryson Way".

Business review

The accounts for 2025 show a satisfactory underlying performance both in terms of revenue and profitability in the face of numerous economic challenges. The business has successfully stabilised following a major customer administration in 2024. This is a testament to the strength of the management team and their people delivering excellent customer service, quality products, continuous innovation and strong financial management.

Moving into 2026 the outlook continues to be positive with the focus being on continued growth and building capability for the future with a broad range of investments including digital, sustainability, sourcing, production and people. These investments form part of the 5-year strategic growth plan to deliver on the shareholders strategic financial objectives.

Key performance indicators

The Group's financial key performance indicators during the year were as follows:

KPI |  | 202 5 | 202 4 | 202 3 | 202 2
Revenue | £Ms | 15.7 | 1 5.5 | 16.7 | 16.5
EBITDA* | £Ms | 1.2 | 1.3 | 1.3 | 1.2
EBITDA | % | 8% | 8% | 8% | 7%

* Normalised to account for exceptional costs.

Other performance indicators

As well as the financial key performance indicators detailed, the Group also monitors several non-financial performance indicators to ensure the business remains on track against strategic objectives. These KPI's include health and safety, customer satisfaction, employee engagement, digital revenue, order fulfilment and carbon footprint.

KPI's are also used to measure progress against the Group's industry leading "3P Sustainability Strategy' (Planet, Procurement and People) which has been developed to help its customers reach their sustainability goals and for the Group to have plans to reach net zero by 2030.

Bryson Products (Holdings) Limited
Strategic Report (Continued)
For the year ended 31 December 2025
Page 2
Other information and explanations

The directors are of the opinion that the principal risks facing the Group relate to wider economic conditions that impact supply and demand for the Group's products. Other key risks identified include inflation, competition, cyber security, supply chain and credit risk.

A robust risk management policy is in place with a risk matrix regularly updated and reviewed by the management team with mitigating actions implemented to reduce exposure.

On behalf of the board

Mr D Reiner
Director
27 May 2026
Bryson Products (Holdings) Limited
Directors' Report
For the year ended 31 December 2025
Page 3

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company and group continued to be that of the wholesale of building materials and a variety of other goods.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr M E Reiner
Mr D Reiner
Mrs B Reiner
Results and dividends

Ordinary dividends were paid amounting to £526,658 (2024: £491,620). The directors do not recommend payment of a further dividend.

Auditor

The auditor, Moore Kingston Smith LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Bryson Products (Holdings) Limited
Directors' Report (Continued)
For the year ended 31 December 2025
Page 4
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

On behalf of the board
Mr D Reiner
Director
27 May 2026
Bryson Products (Holdings) Limited
Independent Auditor's Report
To the Members of Bryson Products (Holdings) Limited
Page 5
Opinion

We have audited the financial statements of Bryson Products (Holdings) Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the Group Profit And Loss Account, the Group Statement of Comprehensive Income, the Group Balance Sheet, the Company Balance Sheet, the Group Statement of Changes in Equity, the Company Statement of Changes in Equity, the Group Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 December 2025 and of the group's profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Bryson Products (Holdings) Limited
Independent Auditor's Report (Continued)
To the Members of Bryson Products (Holdings) Limited
Page 6

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the Strategic Report and the Directors' R eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the Strategic Report or the Directors' R eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' R esponsibilities S tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or parent company or to cease operations, or have no realistic alternative but to do so.

Bryson Products (Holdings) Limited
Independent Auditor's Report (Continued)
To the Members of Bryson Products (Holdings) Limited
Page 7
Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the company’s internal control.

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

- Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group's or the parent company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or the parent company to cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

- Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Bryson Products (Holdings) Limited
Independent Auditor's Report (Continued)
To the Members of Bryson Products (Holdings) Limited
Page 8

Explanation as to what extent the audit was considered capable of detecting irregularities, including

fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,

including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

Our approach was as follows:

- We obtained an understanding of the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, UK financial reporting standards as issued by the Financial Reporting Council, and UK taxation legislation.

- We obtained an understanding of how the company complies with these requirements by discussions with management and those charged with governance.

- We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

- We inquired of management and those charged with governance as to any known instances of noncompliance or suspected non-compliance with laws and regulations.

- Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken for no purpose other than to draw to the attention of the company’s members those matters we are required to include in an auditor's report addressed to them. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Steven Rushmer (Senior Statutory Auditor)
for and on behalf of Moore Kingston Smith LLP
27 May 2026
Chartered Accountants
Statutory Auditor
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Bryson Products (Holdings) Limited
Group Profit and Loss Account
For the year ended 31 December 2025
Page 9
2025
2024
Notes
£
£
Turnover
3
15,736,940
15,481,102
Cost of sales
(8,610,521)
(7,992,020)
Gross profit
7,126,419
7,489,082
Distribution costs
(725,027)
(787,603)
Administrative expenses
(5,883,955)
(6,246,321)
Other operating income
90,241
-
0
Operating profit
5
607,678
455,158
Interest payable and similar expenses
8
(58,831)
(120,844)
Exceptional items
-
0
(337,491)
Profit/(loss) before taxation
548,847
(3,177)
Tax on profit/(loss)
9
(1,380)
33,122
Profit for the financial year
547,467
29,945
Profit for the financial year is attributable to:
- Owners of the parent company
518,063
24,680
- Non-controlling interests
29,404
5,265
547,467
29,945
Bryson Products (Holdings) Limited
Group Statement of Comprehensive Income
For the year ended 31 December 2025
Page 10
2025
2024
£
£
Profit for the year
547,467
29,945
Other comprehensive income
-
-
Total comprehensive income for the year
547,467
29,945
Total comprehensive income for the year is attributable to:
- Owners of the parent company
518,063
24,680
- Non-controlling interests
29,404
5,265
547,467
29,945
Bryson Products (Holdings) Limited
Group Balance Sheet
As at 31 December 2025
Page 11
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
11
158,374
247,661
Tangible assets
12
1,596,215
1,830,039
1,754,589
2,077,700
Current assets
Stocks
16
1,689,981
1,328,223
Debtors
17
1,576,199
1,932,285
Cash at bank and in hand
13,050
316,910
3,279,230
3,577,418
Creditors: amounts falling due within one year
18
(2,848,455)
(3,196,939)
Net current assets
430,775
380,479
Total assets less current liabilities
2,185,364
2,458,179
Creditors: amounts falling due after more than one year
19
(106,765)
(262,116)
Provisions for liabilities
Deferred tax liability
21
(146,752)
(285,025)
(146,752)
(285,025)
Net assets
1,931,847
1,911,038
Capital and reserves
Called up share capital
23
1,400
1,400
Profit and loss reserves
2,085,828
1,983,903
Equity attributable to owners of the parent company
2,087,228
1,985,303
Non-controlling interests
(155,381)
(74,265)
1,931,847
1,911,038
The financial statements were approved by the board of directors and authorised for issue on 27 May 2026 and are signed on its behalf by:
27 May 2026
Mr D Reiner
Director
Bryson Products (Holdings) Limited
Company Balance Sheet
As at 31 December 2025
31 December 2025
Page 12
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
1,008,000
1,032,000
Investments
13
104
104
1,008,104
1,032,104
Current assets
Debtors
17
1,802
1,676
Cash at bank and in hand
2,486
2,549
4,288
4,225
Creditors: amounts falling due within one year
18
(861,856)
(861,100)
Net current liabilities
(857,568)
(856,875)
Total assets less current liabilities
150,536
175,229
Provisions for liabilities
Deferred tax liability
21
(29,168)
(35,168)
(29,168)
(35,168)
Net assets
121,368
140,061
Capital and reserves
Called up share capital
23
1,400
1,400
Profit and loss reserves
119,968
138,661
Total equity
121,368
140,061

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £397,445 (2024 - £362,413 profit).

The financial statements were approved by the board of directors and authorised for issue on 27 May 2026 and are signed on its behalf by:
27 May 2026
Mr D Reiner
Director
Company Registration No. 09280165 (England and Wales)
Bryson Products (Holdings) Limited
Group Statement of Changes in Equity
For the year ended 31 December 2025
Page 13
Share capital
Profit and loss reserves
Total controlling interest
Non-controlling interest
Total
Notes
£
£
£
£
£
Balance at 1 January 2024
1,400
2,343,223
2,344,623
28,090
2,372,713
Year ended 31 December 2024:
Profit and total comprehensive income for the year
-
24,680
24,680
5,265
29,945
Dividends
10
-
(384,000)
(384,000)
(107,620)
(491,620)
Balance at 31 December 2024
1,400
1,983,903
1,985,303
(74,265)
1,911,038
Year ended 31 December 2025:
Profit and total comprehensive income for the year
-
518,063
518,063
29,404
547,467
Dividends
10
-
(416,138)
(416,138)
(110,520)
(526,658)
Balance at 31 December 2025
1,400
2,085,828
2,087,228
(155,381)
1,931,847
Bryson Products (Holdings) Limited
Company Statement of Changes in Equity
For the year ended 31 December 2025
Page 14
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
1,400
160,248
161,648
Year ended 31 December 2024:
Profit and total comprehensive income for the year
-
362,413
362,413
Dividends
10
-
(384,000)
(384,000)
Balance at 31 December 2024
1,400
138,661
140,061
Year ended 31 December 2025:
Profit and total comprehensive income for the year
-
397,445
397,445
Dividends
10
-
(416,138)
(416,138)
Balance at 31 December 2025
1,400
119,968
121,368
Bryson Products (Holdings) Limited
Group Statement of Cash Flows
For the year ended 31 December 2025
Page 15
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
28
(25,903)
740,485
Interest paid
(58,831)
(120,844)
Income taxes paid
-
(2,739)
Net cash (outflow)/inflow from operating activities
(84,734)
616,902
Investing activities
Purchase of tangible fixed assets
(62,045)
(105,804)
Proceeds from disposal of tangible fixed assets
14,701
-
Net cash used in investing activities
(47,344)
(105,804)
Financing activities
Repayment of bank loans
(156,667)
(339,582)
Payment of finance leases obligations
(110,009)
(82,019)
Dividends paid to equity shareholders
(416,138)
(384,000)
Dividends paid to non-controlling interests
(110,520)
(107,620)
Net cash used in financing activities
(793,334)
(913,221)
Net decrease in cash and cash equivalents
(925,412)
(402,123)
Cash and cash equivalents at beginning of year
316,910
719,033
Cash and cash equivalents at end of year
(608,502)
316,910
Relating to:
Cash at bank and in hand
13,050
316,910
Bank overdrafts included in creditors payable within one year
(621,552)
-
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements
For the year ended 31 December 2025
Page 16
1
Accounting policies
Company information

Bryson Products (Holdings) Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Unit D, Redlands, Coulsdon, Surrey, CR5 2HT.

The group consists of Bryson Products (Holdings) Limited and all of its subsidiaries.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Bryson Products (Holdings) Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 31 December 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.3
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future and for a period of twelve months following the approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 17
1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
10-25% Straight Line Basis
Patents & licences
20% Straight Line Basis
Intellectual property
20% Straight Line Basis
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% Straight Line Basis
Leasehold land and buildings
20% Straight Line Basis
Leasehold improvements
20% Straight Line Basis
Plant and equipment
20% Straight Line Basis
Fixtures and fittings
10-25% Straight Line Basis
Computers
33% Straight Line Basis
Motor vehicles
25% Straight Line Basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.8
Fixed asset investments

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 18
1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest m ethod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.12
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 19
1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.16
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 20

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

1.17
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

1.18
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sales of goods
15,736,940
15,481,102
2025
2024
£
£
Turnover analysed by geographical market
UK
15,736,940
15,481,102
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
3
Turnover and other revenue
(Continued)
Page 21
2025
2024
£
£
Other revenue
R&D expenditure credits
90,241
-
4
Exceptional item

Exceptional costs in the prior year relate to the restructuring of the business following changes in market conditions.

5
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging:
Exchange losses
9,042
3,616
Depreciation of owned tangible fixed assets
278,602
259,233
Loss on disposal of tangible fixed assets
2,566
-
Amortisation of intangible assets
63,735
66,781
Operating lease charges
567,771
540,098
6
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
4,200
3,900
Audit of the financial statements of the company's subsidiaries
31,600
29,500
35,800
33,400
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 22
7
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Administration
10
12
-
-
Operations
31
42
-
-
Sales & Marketing
20
18
-
-
Total
61
72
0
0

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
2,646,942
2,799,188
-
0
-
0
Social security costs
326,792
318,283
-
-
Pension costs
40,680
38,841
-
0
-
0
3,014,414
3,156,312
-
0
-
0
8
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest on bank overdrafts and loans
58,831
120,844
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
64,653
-
0
Adjustments in respect of prior periods
75,000
(78,681)
Total current tax
139,653
(78,681)
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
9
Taxation
2025
2024
£
£
(Continued)
Page 23
Deferred tax
Origination and reversal of timing differences
(138,273)
45,559
Total tax charge/(credit)
1,380
(33,122)

The actual charge/(credit) for the year can be reconciled to the expected charge/(credit) for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit/(loss) before taxation
548,847
(3,177)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
137,212
(794)
Tax effect of expenses that are not deductible in determining taxable profit
10,861
10,624
Tax effect of utilisation of tax losses not previously recognised
(131,452)
-
0
Adjustments in respect of prior years
75,000
-
0
Effect of change in corporation tax rate
-
32,048
Research and development tax credit
(90,241)
(75,000)
Taxation charge/(credit)
1,380
(33,122)
10
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Interim paid
526,658
491,620
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 24
11
Intangible fixed assets
Group
Goodwill
Software
Patents & licences
Intellectual property
Total
£
£
£
£
£
Cost
At 1 January 2025
174,027
375,934
6,263
125,000
681,224
Disposals
-
0
(60,659)
-
0
-
0
(60,659)
At 31 December 2025
174,027
315,275
6,263
125,000
620,565
Amortisation and impairment
At 1 January 2025
174,027
219,526
4,593
35,417
433,562
Amortisation charged for the year
-
0
37,482
1,253
25,000
63,735
Disposals
-
0
(35,106)
-
0
-
0
(35,106)
At 31 December 2025
174,027
221,901
5,846
60,417
462,191
Carrying amount
At 31 December 2025
-
0
93,374
417
64,583
158,374
At 31 December 2024
-
0
156,408
1,670
89,583
247,661
Company
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
174,027
Amortisation and impairment
At 1 January 2025 and 31 December 2025
174,027
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 25
12
Tangible fixed assets
Group
Freehold land and buildings
Leasehold land and buildings
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
£
£
Cost
At 1 January 2025
1,200,000
137,862
293,319
276,163
330,880
678
456,077
2,694,979
Additions
-
0
1,575
-
0
35,126
25,344
-
0
-
0
62,045
Disposals
-
0
-
0
-
0
-
0
-
0
(678)
(22,400)
(23,078)
At 31 December 2025
1,200,000
139,437
293,319
311,289
356,224
-
0
433,677
2,733,946
Depreciation and impairment
At 1 January 2025
168,000
113,002
146,660
120,970
213,745
678
101,885
864,940
Depreciation charged in the year
24,000
2,934
29,332
57,511
56,122
-
0
108,703
278,602
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
-
0
(678)
(5,133)
(5,811)
At 31 December 2025
192,000
115,936
175,992
178,481
269,867
-
0
205,455
1,137,731
Carrying amount
At 31 December 2025
1,008,000
23,501
117,327
132,808
86,357
-
0
228,222
1,596,215
At 31 December 2024
1,032,000
24,860
146,659
155,193
117,135
-
0
354,192
1,830,039
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 26
Company
Freehold land and buildings
£
Cost
At 1 January 2025 and 31 December 2025
1,200,000
Depreciation and impairment
At 1 January 2025
168,000
Depreciation charged in the year
24,000
At 31 December 2025
192,000
Carrying amount
At 31 December 2025
1,008,000
At 31 December 2024
1,032,000

The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts.

Group
Company
2025
2024
2025
2024
£
£
£
£
Motor vehicles
247,974
335,835
-
0
-
0
13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
104
104
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025 and 31 December 2025
104
Carrying amount
At 31 December 2025
104
At 31 December 2024
104
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 27
14
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Bryson Products Limited
Unit D, Redlands, Coulsdon, Surrey, CR5 2HT
Ordinary
94.99
Snaffle Solutions Limited
Unit D, Redlands, Coulsdon, Surrey, CR5 2HT
Ordinary
100.00

The subsidiary company Snaffle Solutions Limited has taken the exemption in section 479A of the Companies Act 2006 (the Act) from the requirements in the Act for their individual accounts to be audited. The guarantee given by the company under section 479A of the Act is disclosed in Note 2 4.

15
Financial instruments
Group
Company
2025
2024
2025
2024
£
£
£
£
Carrying amount of financial assets
Debt instruments measured at amortised cost
1,335,742
1,796,469
1,802
1,676
Carrying amount of financial liabilities
Measured at amortised cost
2,591,483
2,874,297
861,856
861,100
16
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Raw materials and consumables
1,689,981
1,328,223
-
-
17
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
1,329,122
1,668,235
-
0
-
0
Corporation tax recoverable
25,588
75,000
-
0
-
0
Other debtors
6,620
45,494
1,802
1,676
Prepayments and accrued income
214,869
143,556
-
0
-
0
1,576,199
1,932,285
1,802
1,676
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 28
18
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
20
681,022
156,667
-
0
-
0
Obligations under finance leases
115,770
111,613
-
0
-
0
Other borrowings
20
-
0
-
0
861,082
861,082
Trade creditors
1,277,549
1,555,896
756
-
0
Other taxation and social security
235,023
295,464
-
0
-
0
Other creditors
206,950
432,400
18
18
Accruals and deferred income
332,141
644,899
-
0
-
0
2,848,455
3,196,939
861,856
861,100
19
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
20
-
0
59,470
-
0
-
0
Obligations under finance leases
106,765
202,646
-
0
-
0
106,765
262,116
-
-
20
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Bank loans
59,470
216,137
-
0
-
0
Bank overdrafts
621,552
-
0
-
0
-
0
Loans from group undertakings
-
0
-
0
861,082
861,082
681,022
216,137
861,082
861,082
Payable within one year
681,022
156,667
861,082
861,082
Payable after one year
-
0
59,470
-
0
-
0
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 29
21
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
146,752
285,025
Liabilities
Liabilities
2025
2024
Company
£
£
Accelerated capital allowances
29,168
35,168
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 January 2025
285,025
35,168
Credit to profit or loss
(138,273)
(6,000)
Liability at 31 December 2025
146,752
29,168
22
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
40,680
38,841

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

The number of directors for whom retirement benefits are accruing under defined contribution pension schemes amounted to 1 (2024: nil).

Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 30
23
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
380
380
380
380
Ordinary B shares of £1 each
380
380
380
380
Ordinary C shares of £1 each
640
640
640
640
1,400
1,400
1,400
1,400
24
Contingent liability

In order for the subsidiary company named in Note 1 4 to take the audit exemption set out in section 479A of the Companies Act 2006, the Company has guaranteed all outstanding liabilities of that subsidiary company at 31 December 202 5 until those liabilities are satisfied in full.

25
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
483,445
519,863
-
-
Between two and five years
216,206
746,979
-
-
699,651
1,266,842
-
-
26
Events after the reporting date

On 2 April 2026, the company restructured its share capital, reducing issued share capital from £1,400 to £1 through the cancellation of existing shares and the issue of one £1 G share. This event occurred after the reporting period and has therefore not been recognised in these financial statements.

Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 31
27
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
592,902
549,261
Transactions with related parties

At the year end, the group owed Mr M Reiner, a director of the company, an amount of £190,745 (202 4: £429,606). Interest was charged on this loan at 5% per annum.

At the year end, the group owed £nil (202 4: £149) to Mr D Reiner, a director in the company.

28
Cash (absorbed by)/generated from group operations
2025
2024
£
£
Profit for the year after tax
547,467
29,945
Adjustments for:
Taxation credited
(88,861)
(33,122)
Finance costs
58,831
120,844
Loss on disposal of tangible fixed assets
2,566
-
Amortisation and impairment of intangible assets
63,735
66,781
Depreciation and impairment of tangible fixed assets
278,602
259,233
Movements in working capital:
(Increase)/decrease in stocks
(361,758)
112,247
Decrease in debtors
332,226
707,999
Decrease in creditors
(858,711)
(523,442)
Cash (absorbed by)/generated from operations
(25,903)
740,485
Bryson Products (Holdings) Limited
Notes to the Group Financial Statements (Continued)
For the year ended 31 December 2025
Page 32
29
Analysis of changes in net debt - group
1 January 2025
Cash flows
New finance leases
31 December 2025
£
£
£
£
Cash at bank and in hand
316,910
(303,860)
-
13,050
Bank overdrafts
-
0
(621,552)
-
(621,552)
316,910
(925,412)
-
(608,502)
Borrowings excluding overdrafts
(216,137)
156,667
-
(59,470)
Obligations under finance leases
(314,259)
123,224
(31,500)
(222,535)
(213,486)
(645,521)
(31,500)
(890,507)
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