REGISTERED NUMBER: 08712494 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BRK PRESENTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M T K Chinyanganya

REGISTERED OFFICE:

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

REGISTERED NUMBER:

08712494 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

3,390

4,238

CURRENT ASSETS

Debtors

5

35,322

45,020

Cash at bank

434,455

382,114

469,777

427,134

CREDITORS

Amounts falling due within one year

6

50,079

63,213

NET CURRENT ASSETS

419,698

363,921

TOTAL ASSETS LESS CURRENT LIABILITIES

423,088

368,159

PROVISIONS FOR LIABILITIES

800

1,123

NET ASSETS

422,288

367,036

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

422,287

367,035

SHAREHOLDERS' FUNDS

422,288

367,036

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

M T K Chinyanganya - Director

1.	STATUTORY INFORMATION

BRK Presenting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Equipment

-

20% on reducing balance

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.

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 November 2024

and 31 October 2025

15,553

DEPRECIATION

At 1 November 2024

11,315

Charge for year

848

At 31 October 2025

12,163

NET BOOK VALUE

At 31 October 2025

3,390

At 31 October 2024

4,238

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

975

Directors' current accounts

35,322

44,045

35,322

45,020

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Tax

30,655

41,703

Social security and other taxes

480

-

VAT

16,294

18,262

Accruals and deferred income

2,650

3,248

50,079

63,213

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

M T K Chinyanganya

Balance outstanding at start of year

44,045

-

Amounts advanced

46,861

44,045

Amounts repaid

(55,584

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

35,322

44,045

The directors loan account was repaid within 9 months of the year end.

8.	RELATED PARTY DISCLOSURES

Control

The company is controlled by Mr. M. T. K. Chinyanganya, a director.