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Registered number: 03145513
Brand Genetics Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 03145513
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,537 33,600
Investments 5 75,141 471
121,678 34,071
CURRENT ASSETS
Debtors 6 2,830,753 2,949,396
Cash at bank and in hand 276,320 848,993
3,107,073 3,798,389
Creditors: Amounts Falling Due Within One Year 7 (711,717 ) (1,165,102 )
NET CURRENT ASSETS (LIABILITIES) 2,395,356 2,633,287
TOTAL ASSETS LESS CURRENT LIABILITIES 2,517,034 2,667,358
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,399 ) (8,399 )
NET ASSETS 2,508,635 2,658,959
CAPITAL AND RESERVES
Called up share capital 192 192
Capital redemption reserve 522 522
Profit and Loss Account 2,507,921 2,658,245
SHAREHOLDERS' FUNDS 2,508,635 2,658,959
Page 1
Page 2
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Thomas Ellis
Director
13 July 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brand Genetics Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 03145513 . The registered office is 58 Bloomsbury Street, London, United Kingdom, WC1B 3QT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Improvements 20% Straight line
Fixtures and fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.6. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Deferred tax is only adjusted if the change in the timing difference is material.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Fixed Asset Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and
subsequently measured at cost less any accumulated impairment losses. The investments are assessed for
impairment at each reporting date and any impairment losses or reversals of impairment losses are
recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement
are classified as jointly controlled entities.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2024: 29)
29 29
4. Tangible Assets
Land & Property
Leasehold Improvements Fixtures and fittings Total
£ £ £
Cost
As at 1 January 2025 - 242,032 242,032
Additions 15,051 9,845 24,896
As at 31 December 2025 15,051 251,877 266,928
Depreciation
As at 1 January 2025 - 208,432 208,432
Provided during the period 2,260 9,699 11,959
As at 31 December 2025 2,260 218,131 220,391
Net Book Value
As at 31 December 2025 12,791 33,746 46,537
As at 1 January 2025 - 33,600 33,600
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Page 6
5. Investments
Subsidiaries
£
Cost
As at 1 January 2025 471
Additions 74,670
As at 31 December 2025 75,141
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 75,141
As at 1 January 2025 471
Brand Generics Consultoria LTDA
The company holds 90% of Brand Generics Consultoria LTDA, a company registered in Brazil.
Profit for the year: £195,625
Capital and reserves: £410,867


Brand Genetics, Inc.
The company holds 100% of Brand Genetics, Inc., a company registered in the USA.
Profit for the year: £14,478
Capital and reserves: £51,211
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,936,560 2,450,880
Amounts owed by group undertakings 679,692 309,263
Other debtors 214,501 189,253
2,830,753 2,949,396
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 137,868 94,781
Amounts owed to group undertakings 79,000 -
Other creditors 390,393 764,543
Taxation and social security 104,456 305,778
711,717 1,165,102
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 115,000 17,680
Later than one year and not later than five years 402,500 -
517,500 17,680
9. Related Party Transactions
The total amount due from group undertaking at the year end was £679,692 (2024 : £309,263)

The amount due to related party at the year end was £79,000 (2024 : Nil)
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