Company registration number: 03105738
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
B-Rev Limited
Pages for filing with the Registrar
Company registration number: 03105738
B-Rev Limited
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 2,770 2,976
2,770 2,976
Current assets
Stocks 69,754 100,946
Debtors 5 2,431 4,806
Cash at bank and in hand 9,034 9
81,219 105,761
Creditors: amounts falling due within one year
6 (277,284) (266,582)
Net current liabilities (196,065) (160,821)
Total assets less current liabilities (193,295) (157,845)
Creditors: Amounts falling due after more than one year
7 (3,333) (13,333)
NET LIABILITIES (196,628) (171,178)
Capital and reserves
Called up share capital 4 4
Profit and loss account (196,632) (171,182)
TOTAL EQUITY (196,628) (171,178)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 03105738
B-Rev Limited
Balance sheet - continued
as at 31 October 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr K Fujiwara, Director
23 July 2026
2
B-Rev Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
B-Rev Limited is a private company registered in England and Wales. Its registered number is 03105738. The company is limited by shares. Its registered office is Home Farm, Aldenham Road, Elstree, Hertfordshire, WD6 3AZ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Leasehold properties:
Leasehold properties - 25% straight line
Plant and machinery etc.:
Fixtures, fitting and equipment - 20% reducing balance
Computer equipment - 33.33% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
B-Rev Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Leasehold properties
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 November 2024 7,502 40,886 48,388
Additions - 575 575
At 31 October 2025 7,502 41,461 48,963
Depreciation
At 1 November 2024 7,502 37,910 45,412
Charge for year - 781 781
At 31 October 2025 7,502 38,691 46,193
Net book value
At 31 October 2025 - 2,770 2,770
At 31 October 2024 - 2,976 2,976
5 Debtors
2025 2024
£ £
Trade debtors 2,431 2,802
Prepayments and accrued income - 2,004
2,431 4,806
4
B-Rev Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 10,000 12,286
Trade creditors 4,417 10,353
Amounts owed to directors 254,351 229,851
VAT payable 2,167 7,694
Social security and other tax 719 718
Accruals and deferred income 5,630 5,680
277,284 266,582
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other loans 3,333 13,333
8 Related party transactions
The company is controlled by its director, Mr Kozo Fujiwara, by virtue of his 100% shareholding in the company.
5