Bros And Co Group Ltd

	Page
Strategic Report	1
Directors' Report	2—3
Independent Auditor's Report	4—6
Profit and Loss Account	7
Statement of Comprehensive Income	8
Balance Sheet	9
Statement of Changes in Equity	10
Statement of Cash Flows	11
Notes to the Statement of Cash Flows	12
Notes to the Financial Statements	13—17

The directors present their strategic report for the year ended 31 October 2025.

Review of the Business

Bros and Co Group Ltd is a specialist design and digital consultancy serving corporate and institutional clients. The business generated a turnover of £2.59 million (2024: £13.91 million) and a profit on ordinary activities before taxation of £0.63 million (2024: £4.95 million).

The reduction in top-line revenue and profitability reflects a highly challenging trading environment, marked by global client divestments, project budget cancellations, and the strategic transition of major legacy client work offshore. In response to these market shifts, the directors executed disciplined cost-control measures, including an operational and headcount restructuring, to successfully protect the company’s core capital. Despite the lower volumes, the business maintained a strong balance sheet, substantial cash reserves, and remains fully active and solvent.

The directors monitor the performance of the business using a combination of financial key performance indicators, primarily focusing on turnover, gross profit margin, and profit before taxation.

During the financial year ended 31st October 2025, turnover decreased to £2.13 million (2024: £13.91 million) and profit before taxation decreased to £0.83 million (2024: £4.94 million), reflecting the planned off-shoring and conclusion of major legacy client contracts. Despite lower client volumes, the business maintained a strong gross profit margin of 38.7% (£0.83 million) and achieved a pre-tax profit margin of 38.9% (bolstered by interest income on capital reserves), demonstrating effective cost control, strong operational resilience, and capital preservation.

Principal Risks and Uncertainties

The company actively monitors and mitigates key business risks, including:

•The core consulting revenue weighted toward legacy enterprise contracts that have been winding down due to shifting macroeconomic priorities. The directors actively mitigated this by diversifying pipeline activities into new international markets and exploratory sectors.

•Sluggish market conditions and reduced global investment in digital design present ongoing hurdles for pipeline conversion. To improve financial resilience, the company has implemented a robust capital management strategy, partnering with private banking institutions to generate independent income streams from cash reserves through its holding structure.

Future Developments

Looking ahead, the company continues to temporary prioritise capital market investment activity to support long-term financial stability while disciplined commercial pipeline development continues. The company remains well-funded to meet all operational commitments as they fall due over the next 12 months.

On behalf of the board

Mr Gurmit Shakhon

Director

31/07/2026

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Bros And Co Group Ltd

Company No. 12929448

Directors' Report For The Year Ended 31 October 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 October 2025.

Principal Activity

The company's principal activity continues to be that of specialised design activities.

Dividends

The value of dividends paid amounted to £249,720 .

The directors recommended a final dividend of £249,720 .

Directors

The directors who held office during the year were as follows:

Mr Amardeep Shakhon

Mrs Amritpal Shakhon

Mr Gurmit Shakhon

Mrs Jaspreet Shakhon

Matters covered in the Strategic Report

Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

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Bros And Co Group Ltd

Directors' Report (continued)

For The Year Ended 31 October 2025

Independent Auditors

The auditors, CBHC (Audit) Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr Gurmit Shakhon

Director

31/07/2026

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Independent Auditor's Report

to the Members of

Bros And Co Group Ltd

Independent Auditor's Report

Opinion

We have audited the financial statements of Bros And Co Group Ltd for the year ended 31 October 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Bros And Co Group Ltd

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2—3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The entity is also required to follow the employment legislation and laws, along with health and safety regulations. The entity has sufficient policies and procedures in place to ensure that these are complied with. Based on the results of our risk assessment, we designed our audit procedures to identify non-compliance with such laws and regulations above.

We made enquiries of those charged with compliance to determine any issues arising.

We corroborated our findings by reviewing board minutes, correspondence with Companies House and reviewing necessary legal documentation. Nothing was noted that contradicted the explanations given to us.

Financial statement disclosures were tested for completeness.

We assessed the risks of material misstatement in respect of fraud as being low due to the nature of the business. We made enquiries relating to fraud with the companies management. We also tested journal entries for any indication of fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.

This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Bros And Co Group Ltd

Peter Sartain (Senior Statutory Auditor)

for and on behalf of CBHC (Audit) Limited , Statutory Auditor

31/07/2026

CBHC (Audit) Limited

Suite 3, First Floor

Steeple House, Church Lane

Chelmsford

CM1 1NH

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Bros And Co Group Ltd

Profit and Loss Account

For The Year Ended 31 October 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		2,134,651	13,910,995
Cost of sales		(1,308,385 )	(8,303,684 )

GROSS PROFIT		826,266	5,607,311

Distribution costs		(303 )	-
Administrative expenses		(462,773 )	(816,041 )
Other operating income		91	-

OPERATING PROFIT	4	363,281	4,791,270
Profit on disposal of fixed asset investments		430	-
Other interest receivable and similar income	9	476,297	152,057
Interest payable and similar charges	10	(13,301 )	-

PROFIT BEFORE TAXATION		826,707	4,943,327
Tax on Profit	11	(211,243 )	(1,240,508 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		615,464	3,702,819

The notes on pages 12 to 17 form part of these financial statements.

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Bros And Co Group Ltd

Statement of Comprehensive Income

For The Year Ended 31 October 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	615,464	3,702,819
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	615,464	3,702,819

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Bros And Co Group Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 12929448

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	12		12,022		11,329
Investments	13		184,492		-

			196,514		11,329
CURRENT ASSETS
Debtors	14	97,704		1,749,367
Cash at bank and in hand		12,022,975		11,467,378

		12,120,679		13,216,745
Creditors: Amounts Falling Due Within One Year	15	(262,092 )		(1,541,723 )

NET CURRENT ASSETS (LIABILITIES)			11,858,587		11,675,022

TOTAL ASSETS LESS CURRENT LIABILITIES			12,055,101		11,686,351

PROVISIONS FOR LIABILITIES
Deferred Taxation	16		(3,006 )		-

NET ASSETS			12,052,095		11,686,351

CAPITAL AND RESERVES
Called up share capital	17		20		20
Profit and Loss Account			12,052,075		11,686,331

SHAREHOLDERS' FUNDS			12,052,095		11,686,351

On behalf of the board

Mr Gurmit Shakhon

Director

31/07/2026

The notes on pages 12 to 17 form part of these financial statements.

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Bros And Co Group Ltd

Statement of Changes in Equity

For The Year Ended 31 October 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 November 2023	20	8,233,232	8,233,252
Profit for the year and total comprehensive income	-	3,702,819	3,702,819

Dividends paid	-	(249,720)	(249,720)

As at 31 October 2024 and 1 November 2024	20	11,686,331	11,686,351


Profit for the year and total comprehensive income	-	615,464	615,464

Dividends paid	-	(249,720)	(249,720)

As at 31 October 2025	20	12,052,075	12,052,095

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Bros And Co Group Ltd

Statement of Cash Flows

For The Year Ended 31 October 2025

Statement of Cash Flows

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	1,243,975	4,893,852
Interest paid		(13,301 )	-
Tax paid		(709,810 )	(1,281,568 )

Net cash generated from operating activities		520,864	3,612,284

Cash flows from investing activities
Purchase of tangible assets		(9,693 )	(6,377 )
Proceeds from disposal of tangible assets		2,212	-
Purchase of other fixed asset investments		(184,492 )	-
Proceeds from disposal of other fixed asset investments		430	-
Interest received		476,297	152,057

Net cash generated from investing activities		284,754	145,680

Cash flows from financing activities
Equity dividends paid		(249,720 )	(249,720 )
Amount introduced by directors		-	1,248

Net cash used in financing activities		(249,720 )	(248,472 )



Increase in cash and cash equivalents		555,898	3,509,492
Cash and cash equivalents at beginning of year	2	11,467,378	7,955,699
Foreign exchange gains on cash and cash equivalents		302	2,187

Cash and cash equivalents at end of year	2	12,023,578	11,467,378

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Bros And Co Group Ltd

Notes to the Statement of Cash Flows

For The Year Ended 31 October 2025

Notes to the Statement of Cash Flows

1. Reconciliation of profit for the financial year to cash generated from operations

	2025	2024
	£	£
Profit for the financial year	615,464	3,702,819
Adjustments for:
Tax on profit	211,243	1,240,508
Interest expense	13,301	-
Interest income	(476,297 )	(152,057 )
Depreciation of tangible assets	6,786	10,955
Profit on disposal of fixed asset investments	(430)	-
Foreign exchange losses/(gains)	303	(2,186)
Movements in working capital:
Decrease in trade and other debtors	1,638,361	390,748
Decrease in trade and other creditors	(764,756 )	(296,935 )

Net cash generated from operations	1,243,975	4,893,852

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	12,022,975	11,467,378

3. Analysis of changes in net funds

	As at 1 November 2024	Cash flows	As at 31 October 2025
	£	£	£
Cash at bank and in hand	11,467,378	555,597	12,022,975

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Bros And Co Group Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Bros And Co Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12929448 . The registered office is Coopers Hill Lodge Coopers Hill Lane, Englefield Green, Egham, TW20 0JX.

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 "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 discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot 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:

Fixtures & Fittings	33% Straight Line
Computer Equipment	33% Straight Line

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 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.

...CONTINUED

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Bros And Co Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation - continued

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 assets reflect 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.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Other Operating Income

	2025	2024
	£	£
Other operating income	91	-

	91	-

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Bad debts	21,132	-
Depreciation of tangible fixed assets	6,786	10,955

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	7,000	7,000

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	93,558	421,777
Social security costs	5,315	35,791
Other pension costs	240,220	241,695

	339,093	699,263

7. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025		2024

	5		11

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Bros And Co Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Directors' remuneration

	2025	2024
	£	£
Emoluments	50,280	50,280
Company contributions to money purchase pension schemes	240,000	240,000

	290,280	290,280

Information regarding the highest paid director was as follows:

	2025	2024
	£	£
Emoluments	12,570	-

9. Interest Receivable and Similar Income

	2025	2024
	£	£
Interest on short term deposits	476,297	149,304
Other interest receivable type A	-	2,753

	476,297	152,057

10. Interest Payable and Similar Charges

	2025	2024
	£	£
Other finance charges	13,301	-

11. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	208,237	1,240,508
Deferred Tax
Deferred taxation			3,006	-


Total tax charge for the period			211,243	1,240,508

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2025	2024
	£	£
Profit before tax	826,707	4,943,327

Tax on profit at 25% (UK standard rate)	206,677	1,235,832
Goodwill/depreciation not allowed for tax	1,696	2,739
Expenses not deductible for tax purposes	1,607	3,532

...CONTINUED

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Bros And Co Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Capital allowances	(1,743 )	(1,594 )
Short term timing differences	3,006	-

Total tax charge for the period	211,243	1,240,509

12. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	(1 )	15,422	22,862	38,283
Additions	-	5,107	4,586	9,693
Disposals	-	-	(11,774 )	(11,774 )

As at 31 October 2025	(1 )	20,529	15,674	36,202

Depreciation
As at 1 November 2024	-	8,306	18,648	26,954
Provided during the period	-	3,472	3,316	6,788
Disposals	-	-	(9,562 )	(9,562 )

As at 31 October 2025	-	11,778	12,402	24,180

Net Book Value
As at 31 October 2025	(1 )	8,751	3,272	12,022

As at 1 November 2024	(1 )	7,116	4,214	11,329

13. Investments

	Listed
	£
Cost or Valuation
As at 1 November 2024	-
Additions	184,492

As at 31 October 2025	184,492

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	184,492

As at 1 November 2024	-

14. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	89,275	1,736,932
Other debtors	8,429	12,435

	97,704	1,749,367

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Bros And Co Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

15. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	30,509	262,257
Other creditors	5,812	17,992
Corporation tax	194,936	709,810
Taxation and social security	2,460	294,582
Accruals and deferred income	28,375	257,082

	262,092	1,541,723

16. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	3,006	-

17. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 0.02 each	20	20

18. 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 Amardeep Shakhon	(1,862 )	-	-	-	(1,862 )
Mr Gurmit Shakhon	(1,862 )	-	-	-	(1,862 )

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

19. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	249,720	249,720

Dividends paid per share of £249.72

20. Parent Undertaking and Ultimate Controlling Party

On 22 September 2025, Bros And Co Holdings Ltd acquired 100% of the issued share capital of Bros And Co Group Ltd for £100. As a result, Bros And Co Group Ltd became a wholly owned subsidiary of Bros And Co Holdings Ltd.

The immediate parent undertaking is Bros And Co Holdings Ltd. The ultimate controlling parties are Gurmit Shakhon and Amardeep Shakhon by virtue of their 50% ordinary shareholdings and control of Bros And Co Holdings Ltd.

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