Golden Brands Ltd

Golden Brands Ltd
Contents Page
For the Period 24 September 2024 to 30 June 2025

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Golden Brands Ltd
Company Information
For the Period 24 September 2024 to 30 June 2025

Directors	C S Driver A Panayiotou
Registered Number	15974829
Registered Office	7 Bell Yard London England WC2A 2JR
Accountants	Windfall Accounting LLP Windfall House D1 The Courtyard Alban Park St Albans AL4 0LA

1

Golden Brands Ltd
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £
Current assets
Stocks	3	366,303
Debtors	4	233,463
Cash at bank and in hand		4,440
		604,206
Creditors: amount falling due within one year	5	(604,086)
Net current assets		120

Total assets less current liabilities		120
Net assets		120

Capital and reserves
Called up share capital		100
Profit and loss account		20
Shareholders' funds		120

For the period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 23 June 2026 and were signed on its behalf by:

-------------------------------
A Panayiotou
Director

2

Golden Brands Ltd
Notes to the Financial Statements
For the Period 24 September 2024 to 30 June 2025

General Information

Golden Brands Ltd is a private company, limited by shares, registered in England and Wales, registration number 15974829, registration address 7 Bell Yard, London England, WC2A 2JR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

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

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

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 1.

3.

Stocks

	2025 £
Stocks	366,303
	366,303

4.

Debtors: amounts falling due within one year

	2025 £
Trade Debtors	126,830
Prepayments & Accrued Income	38,515
VAT	68,118
	233,463

5.

Creditors: amount falling due within one year

	2025 £
Trade Creditors	438,913
Corporation Tax	35,756
Accrued Expenses	129,417
	604,086

3

Registered Number: 15974829
England and Wales
GOLDEN BRANDS LTD

Unaudited Financial Statements

Period of accounts Start date: 24 September 2024 End date: 30 June 2025