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Registered Number: 08654345
England and Wales
BRANDA LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Branda Ltd Contents Page For the year ended 31 December 2025
Company Information | 1
Statement of Financial Position | 2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4

Branda Ltd Company Information For the year ended 31 December 2025
Director | Dzmitry Samsonau
Registered Number | 08654345
Registered Office | Level 18 40 Bank Street London E14 5NR
1

Branda Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 608 |  | 6,802
Tangible fixed assets | 4 | 48 |  | 753
|  | 656 |  | 7,555
Current assets |  |  |
Stocks | 5 | 69,977 |  | 212,196
Debtors | 6 | 113,824 |  | 296,901
Cash at bank and in hand |  | 66,931 |  | 60,221
|  | 250,732 |  | 569,318
Creditors: amount falling due within one year | 7 | (51,625) |  | (269,187)
Net current assets |  | 199,107 |  | 300,131
Total assets less current liabilities |  | 199,763 |  | 307,686
Net assets |  | 199,763 |  | 307,686
Capital and reserves |  |  |
Called up share capital |  | 7,355 |  | 20,000
Profit and loss account |  | 192,408 |  | 287,686
Shareholders' funds |  | 199,763 |  | 307,686
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges 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 director on 20 May 2026 and were signed by:
------------------------------- Dzmitry Samsonau Director
2

Branda Ltd Statement of Changes in Equity For the year ended 31 December 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 January 2024 |  | 20,000 |  | 275,549 |  | 295,549
Profit/(Loss) for the year |  |  |  | 12,137 |  | 12,137
Total comprehensive income for the year |  | - |  | 12,137 |  | 12,137
Total investments by and distributions to owners |  | - |  | - |  | -
At 31 December 2024 |  | 20,000 |  | 287,686 |  | 307,686
At 01 January 2025 |  | 20,000 |  | 287,686 |  | 307,686
Profit/(Loss) for the year |  |  |  | (95,278) |  | (95,278)
Total comprehensive income for the year |  | - |  | (95,278) |  | (95,278)
Reduction of Share Capital |  | (12,645) |  |  |  | (12,645)
Total investments by and distributions to owners |  | (12,645) |  | - |  | (12,645)
At 31 December 2025 |  | 7,355 |  | 192,408 |  | 199,763
3

Branda Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information Branda Ltd is a private company, limited by shares, registered in England and Wales, registration number 08654345, registration address Level 18, 40 Bank Street, London, E14 5NR. The presentation currency is £ sterling. Monetary amounts within the financial statements are rounded to the nearest £.
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. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 17% Straight Line
Computer Equipment | 33% Straight Line
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. Repurchase and reissue of ordinary shares (treasury shares) When shares recognised as equity are repurchased, the amount of the consideration paid, which includes directly attributable costs, is recognised as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the treasury share reserve. When treasury shares are sold or reissued subsequently, the amount received is recognised as an increase in equity and the resulting surplus or deficit on the transaction is presented within share premium. No gain or loss is recognised in the income statement.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 8).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 January 2025 | 24,218 |  | 24,218
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 24,218 |  | 24,218
Amortisation
At 01 January 2025 | 17,416 |  | 17,416
Charge for year | 6,194 |  | 6,194
On disposals | - |  | -
At 31 December 2025 | 23,610 |  | 23,610
Net book values
At 31 December 2025 | 608 |  | 608
At 31 December 2024 | 6,802 |  | 6,802
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 8,020 |  | 18,822 |  | 26,842
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 December 2025 | 8,020 |  | 18,822 |  | 26,842
Depreciation
At 01 January 2025 | 8,020 |  | 18,069 |  | 26,089
Charge for year | - |  | 705 |  | 705
On disposals | - |  | - |  | -
At 31 December 2025 | 8,020 |  | 18,774 |  | 26,794
Net book values
Closing balance as at 31 December 2025 | - |  | 48 |  | 48
Opening balance as at 01 January 2025 | - |  | 753 |  | 753
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Finished Goods | 69,977 |  | 212,196
| 69,977 |  | 212,196
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 111,469 |  | 268,533
Prepayments & Accrued Income | 2,089 |  | 22,736
Other Debtors | 266 |  | 1,929
| 113,824 |  | 293,198
6. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Long Term Loan Receivable | 0 |  | 3,703
| 0 |  | 3,703
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 24,819 |  | 264,083
Corporation Tax | 0 |  | 5,104
Accrued income and prepayments | 26,806 |  | 0
| 51,625 |  | 269,187
8. | Share Capital
Particulars |  | Current £
--- | --- | ---
Allotted, called up and fully paid |  | -
20,000 Ordinary shares of £1.00 each |  | 20,000
Treasury Shares 5,000 Ordinary shares |  | (12,645)
The company holds shares in treasury as a result of share buybacks |  | -
9. | Related Party Transaction During the year, the company repurchased 5000 ordinary shares (25% of issued share capital) from Perfect Blend Limited, a shareholder of the company, for total consideration of £12,645. The transaction was undertaken at a price agreed between the parties and considered to be at arms length. No amounts were outstanding at the reporting date (2025: £nil).
4