REGISTERED NUMBER: 04520879 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Brenden Fern Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

93,886

71,350

93,886

71,350

CURRENT ASSETS

Stocks

745,187

531,270

Debtors

6

142,443

202,848

Cash at bank and in hand

343,945

491,509

1,231,575

1,225,627

CREDITORS

Amounts falling due within one year

7

196,176

292,485

NET CURRENT ASSETS

1,035,399

933,142

TOTAL ASSETS LESS CURRENT LIABILITIES

1,129,285

1,004,492

CREDITORS

Amounts falling due after more than one year

8

(82,566

)

(10,833

)

PROVISIONS FOR LIABILITIES

(25,488

)

(17,837

)

NET ASSETS

1,021,231

975,822

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,020,231

974,822

SHAREHOLDERS' FUNDS

1,021,231

975,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

Mr B Fern - Director

1.	STATUTORY INFORMATION

Brenden Fern Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04520879

Registered office:

493 High Street

Sandyford

Stoke on Trent

Staffordshire

ST6 5PB

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been fully amortised over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

50,628

23,786

170,516

32,107

277,037

Additions

-

-

62,250

3,589

65,839

Disposals

(3,550

)

-

(29,049

)

-

(32,599

)

At 31 December 2025

47,078

23,786

203,717

35,696

310,277

DEPRECIATION

At 1 January 2025

29,235

22,702

124,400

29,350

205,687

Charge for year

4,848

271

24,589

1,586

31,294

Eliminated on disposal

(1,553

)

-

(19,037

)

-

(20,590

)

At 31 December 2025

32,530

22,973

129,952

30,936

216,391

NET BOOK VALUE

At 31 December 2025

14,548

813

73,765

4,760

93,886

At 31 December 2024

21,393

1,084

46,116

2,757

71,350

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

66,090

141,973

Other debtors

76,353

60,875

142,443

202,848

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,214

10,000

Trade creditors

39,891

51,002

Taxation and social security

117,606

226,958

Other creditors

14,465

4,525

196,176

292,485

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

82,566

10,833

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, which are not included in the balance sheet amount to £21,600 (2024: £21,600). This financial commitment represents the next 12 months of payments on a lease with no fixed end date.