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Registered number: 11045963
Britina Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11045963
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 20,937 22,905
20,937 22,905
CURRENT ASSETS
Debtors 6 15,228 12,895
Cash at bank and in hand 12,115 22,340
27,343 35,235
Creditors: Amounts Falling Due Within One Year 7 (52,700 ) (50,700 )
NET CURRENT ASSETS (LIABILITIES) (25,357 ) (15,465 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,420 ) 7,440
PROVISIONS FOR LIABILITIES
Deferred Taxation (113 ) -
NET (LIABILITIES)/ASSETS (4,533 ) 7,440
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (4,633 ) 7,340
SHAREHOLDERS' FUNDS (4,533) 7,440
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For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs X Woolley
Director
24 June 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Britina Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11045963 . The registered office is 2 The Old Estate Yard High Street, East Hendred, Wantage, Oxfordshire, OX12 8JY.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable for the rendering of services, net of discounts and value added taxes. 
Rendering of services
Turnover 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise primarily franchise fees, amortised to profit and loss account on a straightline basis over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10 years straight line
Fixtures & Fittings 4 years straight line
Computer Equipment 4 years straight line
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 9)
11 9
4. Intangible Assets
Other
£
Cost
As at 1 December 2024 12,500
As at 30 November 2025 12,500
Amortisation
As at 1 December 2024 12,500
As at 30 November 2025 12,500
...CONTINUED
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Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 46,045 761 4,736 51,542
Additions - - 663 663
As at 30 November 2025 46,045 761 5,399 52,205
Depreciation
As at 1 December 2024 23,446 761 4,430 28,637
Provided during the period 2,260 - 371 2,631
As at 30 November 2025 25,706 761 4,801 31,268
Net Book Value
As at 30 November 2025 20,339 - 598 20,937
As at 1 December 2024 22,599 - 306 22,905
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,595
Prepayments and accrued income 80 80
Other debtors 10,800 10,800
Corporation tax recoverable assets 2,081 -
Deferred tax current asset - 420
Other taxes and social security 2,267 -
15,228 12,895
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax - 2,081
Other taxes and social security - 313
VAT 5,411 3,721
Net wages 9,474 5,387
Credit card 2,920 512
Accruals and deferred income 1,192 1,392
Director's loan account 33,703 37,294
52,700 50,700
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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