Registration number: 10888249

Brian and Brian Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Brian and Brian Ltd

Company Information

Directors

Mr Christian Hudson Evans Mrs Camilla Hudson - Evans

Registered office

Units 2 & 3 West Down Farm Corton Denham Sherborne Dorset DT9 4LG

Accountants

Hatherleigh Limited Chartered Accountants & Business AdvisersUnits 2 & 3 West Down Farm Corton Denham Sherborne Dorset DT9 4LG

Brian and Brian Ltd

(Registration number: 10888249)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	330,936	243,462
Current assets
Debtors	5	318,045	214,410
Cash at bank and in hand		197,608	83,542
		515,653	297,952
Creditors: Amounts falling due within one year	6	(363,855)	(162,860)
Net current assets		151,798	135,092
Total assets less current liabilities		482,734	378,554
Creditors: Amounts falling due after more than one year	6	(382,574)	(270,285)
Net assets		100,160	108,269
Capital and reserves
Called up share capital	7	12	14
Share premium reserve		99,996	99,996
Retained earnings		152	8,259
Shareholders' funds		100,160	108,269

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 January 2026 and signed on its behalf by:
 

Brian and Brian Ltd

(Registration number: 10888249)
Balance Sheet as at 31 October 2025

......................................... Mr Christian Hudson Evans Director

......................................... Mrs Camilla Hudson - Evans Director

Brian and Brian Ltd

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

1	General information

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

The address of its registered office is:
Units 2 & 3
West Down Farm
Corton Denham
Sherborne
Dorset
DT9 4LG
United Kingdom

These financial statements were authorised for issue by the Board on 28 January 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Brian and Brian Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 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 and machinery	10 years straight line basis
Motor vehicles	3-5 years straight line basis
Office equipment	3 years straight line basis

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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Brian and Brian Ltd

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

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 10).

Brian and Brian Ltd

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

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	105,766	272,958	378,724
Additions	64,992	114,600	179,592
Disposals	(27,910)	(31,990)	(59,900)
At 31 October 2025	142,848	355,568	498,416
Depreciation
At 1 November 2024	37,927	97,335	135,262
Charge for the year	18,008	49,366	67,374
Eliminated on disposal	(7,970)	(27,186)	(35,156)
At 31 October 2025	47,965	119,515	167,480
Carrying amount
At 31 October 2025	94,883	236,053	330,936
At 31 October 2024	67,839	175,623	243,462

5

Debtors

Current	2025 £	2024 £
Trade debtors	207,203	151,370
Prepayments	84,091	20,352
Other debtors	26,751	42,688
	318,045	214,410

6

Creditors

Creditors: amounts falling due within one year

Brian and Brian Ltd

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

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	79,783	-
Trade creditors		67,382	46,995
Taxation and social security		123,518	58,291
Accruals and deferred income		1,800	11,500
Other creditors		91,372	46,074
		363,855	162,860

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	382,574	270,285

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Class A of £0.01 each	1,210	12	1,210	12

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	204,490	55,455
Finance lease liabilities	178,084	189,830
Other borrowings	-	25,000
	382,574	270,285

Current loans and borrowings

	2025 £	2024 £
Finance lease liabilities	79,783	-

9	Related party transactions

Brian and Brian Ltd

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

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	24,000	24,000