ACCOUNTS - Final Accounts preparation

Registered number: SC689685

BRAND RENTALS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

BRAND RENTALS LIMITED

COMPANY INFORMATION

Director	Gregor James Brand


Registered number	SC689685


Registered office	14 City Quay
	Dundee
	DD1 3JA


Trading Address	West Laverockhall
	Carmyllie
	Arbroath
	DD11 2RH



Accountants	EQ Accountants Limited
	Chartered Accountants
	14 City Quay
	Dundee
	DD1 3JA

BRAND RENTALS LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRAND RENTALS LIMITED
FOR THE YEAR ENDED 28 FEBRUARY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BRAND RENTALS LIMITED for the year ended 28 February 2025 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts.

This report is made solely to the director of BRAND RENTALS LIMITED in accordance with the terms of our engagement letter dated 5 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of BRAND RENTALS LIMITED and state those matters that we have agreed to state to the director of BRAND RENTALS LIMITED in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BRAND RENTALS LIMITED and its director for our work or for this report.

It is your duty to ensure that BRAND RENTALS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BRAND RENTALS LIMITED. You consider that BRAND RENTALS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of BRAND RENTALS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

EQ Accountants Limited

Chartered Accountants

14 City Quay

Dundee

DD1 3JA

8 July 2026

Page 1

BRAND RENTALS LIMITED

REGISTERED NUMBER: SC689685

STATEMENT OF FINANCIAL POSITION

AS AT 28 FEBRUARY 2025

		2025		2024
		£		£


Current assets
Debtors: amounts falling due within one year	4	67,248		27,373
Cash at bank and in hand		10,244		852
		77,492		28,225
Creditors: amounts falling due within one year	5	(78,163)		(50,629)
Net current liabilities			(672)		(22,404)
Total assets less current liabilities			(672)		(22,404)

Net liabilities			(672)		(22,404)

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(772)	(22,504)
		(672)	(22,404)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026.

Gregor James Brand

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

BRAND RENTALS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1.	General information

Brand Rentals Limited is a private company limited by shares incorporated in Scotland with company registration number SC689685. The registered office is 14 City Quay, Dundee, DD1 3JA

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

2.3

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

BRAND RENTALS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Trade debtors	44,830	2,100
Other debtors	22,418	25,273
	67,248	27,373

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	77,210	49,676
Accruals and deferred income	953	953
	78,163	50,629

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

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