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).
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4
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