Brvto Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12272437

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		9,617		3,330
Investments	6		8,542		8,542

			18,159		11,872
CURRENT ASSETS
Debtors	7	198,535		218,904
Cash at bank and in hand		139,006		183,501

		337,541		402,405
Creditors: Amounts Falling Due Within One Year	8	(1,546 )		2,137

NET CURRENT ASSETS (LIABILITIES)			335,995		404,542

TOTAL ASSETS LESS CURRENT LIABILITIES			354,154		416,414

NET ASSETS			354,154		416,414

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			354,054		416,314

SHAREHOLDERS' FUNDS			354,154		416,414

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Brvto Limited

Balance Sheet (continued)

As At 31 October 2025

For the 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.

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

Mrs Eirini GIANNAKI

Director

14/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Brvto Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12272437 . The registered office is Portman House Fidcorp, 2 Portman Street, London, United Kingdom, W1H 6DU.

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, excluding discounts, rebates,

value added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

2.4. 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:

Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.5. Foreign Currencies

Monetary 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.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to

the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	1,105

As at 31 October 2025	1,105

Amortisation
As at 1 November 2024	1,105

As at 31 October 2025	1,105

...CONTINUED

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Brvto Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	-	14,711	14,711
Additions	10,805	-	10,805

As at 31 October 2025	10,805	14,711	25,516

Depreciation
As at 1 November 2024	-	11,381	11,381
Provided during the period	2,161	2,357	4,518

As at 31 October 2025	2,161	13,738	15,899

Net Book Value
As at 31 October 2025	8,644	973	9,617

As at 1 November 2024	-	3,330	3,330

6. Investments

	Other
	£
Cost or Valuation
As at 1 November 2024	8,542

As at 31 October 2025	8,542

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	8,542

As at 1 November 2024	8,542

Investments in subsidiary undertakings are recognised at cost.

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,577	29,471
Amounts owed by group undertakings	195,339	170,764
Other debtors	1,619	18,669

	198,535	218,904

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Brvto Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(454 )	(3,241 )
Other creditors	2,000	1,104

	1,546	(2,137 )

9. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws

that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal

of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they

will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

10. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	-	100
Called Up Share Capital has been paid up	100	-

Amount of Allotted, Called Up Share Capital	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Emanuel Cestaro	-	-	-	-	595
Mrs Eirini GIANNAKI	-	-	-	-	128

The above loan is unsecured, interest free and repayable on demand.

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