Registration number: 09306244

Brandol Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Brandol Limited

Company Information

Director

L Brandol

Registered office

C/O Pini Franco LLP 12th Floor,1 Minster Court Mincing Lane London EC3R 7AA

Accountants

DTL Advisory Limited Chartered Certified Accountant5th Floor, North Side 7-10 Chandos Street Cavendish Square London W1G 9DQ

Brandol Limited

(Registration number: 09306244)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investments	7	333	333
Current assets
Debtors	8	37	37
Cash at bank and in hand		42,244	49,184
		42,281	49,221
Creditors: Amounts falling due within one year	9	(16,769)	(16,705)
Net current assets		25,512	32,516
Net assets		25,845	32,849
Capital and reserves
Called up share capital		100	100
Retained earnings		25,745	32,749
Shareholders' funds		25,845	32,849

For the financial year ending 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 July 2026
 

......................................... L Brandol Director

Brandol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
C/O Pini Franco LLP
12th Floor,1 Minster Court
Mincing Lane
London
EC3R 7AA
United Kingdom

These financial statements were authorised for issue by the director on 10 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with teh stage of completion of the contract.

Interest income is recognised using the effective interest method.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Brandol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Intangible Assets - Software development	Over the estimated useful life of 3 years

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Brandol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Financial instruments

Classification
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from bank and other third parties, loans to related parties and investments in non-puttable ordinary shares.

 Recognition and measurement
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in Profit or Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Loss/(gain) on foreign currency transactions	(418)	10,464

Brandol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 January 2025	10,944	10,944
Disposals	(10,944)	(10,944)
At 31 December 2025	-	-
Amortisation
At 1 January 2025	10,944	10,944
Amortisation eliminated on disposals	(10,944)	(10,944)
At 31 December 2025	-	-
Carrying amount
At 31 December 2025	-	-

6	Tangible assets

	Other tangible assets  £	Total £
Cost or valuation
At 1 January 2025	1,211	1,211
Disposals	(1,211)	(1,211)
At 31 December 2025	-	-
Depreciation
At 1 January 2025	1,211	1,211
Eliminated on disposal	(1,211)	(1,211)
At 31 December 2025	-	-
Carrying amount
At 31 December 2025	-	-

Brandol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7	Investments

	2025 £	2024 £
Investments in associates	333	333