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Registered number: 10363395
Bronel Group Holdings Limited
Financial Statements
For The Year Ended 31 October 2025
Bronel Group Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bronel Group Holdings Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10363395

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 5 |  | 1,506,370 |  | 1,506,370
|  |  | 1,506,370 |  | 1,506,370
Creditors: Amounts Falling Due Within One Year | 6 | (940 ) |  | (940 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (940 ) |  | (940 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,505,430 |  | 1,505,430
NET ASSETS |  |  | 1,505,430 |  | 1,505,430
CAPITAL AND RESERVES
Called up share capital | 7 |  | 25,100 |  | 25,100
Share premium account |  |  | 736,998 |  | 736,998
Profit and Loss Account |  |  | 743,332 |  | 743,332
SHAREHOLDERS' FUNDS |  |  | 1,505,430 |  | 1,505,430

Page 1
Page 2
Bronel Group Holdings Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Noel McEvoy Director
30 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bronel Group Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Bronel Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10363395 . The registered office is Unit 5 Quatro Park, Paycocke Road, Basildon, Essex, SS14 3GH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Financial Instruments
The company 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 company's balance sheet when the company becomes party to the contractual provision of the instrument.
Financial assets and liabilities are offset, with 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 method 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.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and loans from fellow group companies 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 payments 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.
Page 3
Page 4
Bronel Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.3. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long-term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
4. Prior Period Adjustment
During the year the directors identified that the company's issued share capital had not been correctly presented in prior years' financial statements. Comparative figures have been restated to increase share capital by £25,000 and investments in subsidiaries by £25,000. The adjustment has no effect on the company's Profit and Loss Account.
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 1,506,370
As at 31 October 2025 | 1,506,370
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 1,506,370
As at 1 November 2024 | 1,506,370

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 940 |  | 940

Page 4
Page 5
Bronel Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 25,100 |  | 25,100

8. Related Party Transactions
Bronel Group Limited
At the balance sheet date, £940 (2024 - £940) was owed to Bronel Group Limited, a subsidiary company.
Page 5