Company No: 04184023 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	James George Cristal
	John Cristal
	Simon Joseph Cristal
	Susan Cristal
	Emily Deadman

REGISTERED OFFICE	10 Hydehurst Close
	Crowborough
	TN6 1EN
	United Kingdom

COMPANY NUMBER

04184023 (England and Wales)

ACCOUNTANT	Synergee
	Pluto House
	6 Vale Avenue
	Tunbridge Wells
	TN1 1DJ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	1,025,000		1,400,456
		1,025,000		1,400,456
Current assets
Debtors	5	9,996		9,041
Investments	6	106,620		0
Cash at bank and in hand		20,961		11,052
		137,577		20,093
Creditors: amounts falling due within one year	7	( 514,570)		( 591,919)
Net current liabilities		(376,993)		(571,826)
Total assets less current liabilities		648,007		828,630
Net assets		648,007		828,630
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		647,907		828,530
Total shareholders' funds		648,007		828,630

For the financial year ending 31 March 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of A Brand New Way Limited (registered number: 04184023) were approved and authorised for issue by the Board of Directors on 06 August 2026. They were signed on its behalf by:

John Cristal Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

A Brand New Way Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 10 Hydehurst Close, Crowborough, TN6 1EN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Investment property	not depreciated
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The most critical judgement that the directors have made in the process of applying the Company’s accounting policies and that has the most significant effect on the amounts recognised in the financial statements is that of investment property valuation.

The company’s investment properties are measured at fair value. Determining fair value requires management to exercise judgement when assessing the appropriateness of property valuations, particularly where market evidence is limited. Management has considered the available market data and, if necessary, seeks external valuation evidence in determining that the carrying values of the investment properties are appropriate at the balance sheet date.

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

4. Tangible assets

	Investment property		Plant and machinery		Vehicles		Total
	£		£		£		£
Cost/Valuation
At 01 April 2025	1,400,000		2,034		1,000		1,403,034
Disposals	( 246,000)		0		( 1,000)		( 247,000)
Revaluations	( 129,000)		0		0		( 129,000)
At 31 March 2026	1,025,000		2,034		0		1,027,034
Accumulated depreciation
At 01 April 2025	0		2,000		578		2,578
Charge for the financial year	0		34		0		34
Disposals	0		0		( 578)		( 578)
At 31 March 2026	0		2,034		0		2,034
Net book value
At 31 March 2026	1,025,000		0		0		1,025,000
At 31 March 2025	1,400,000		34		422		1,400,456

Revaluation of tangible assets

5. Debtors

	2026		2025
	£		£
Other taxation and social security	54		213
Other debtors	9,942		8,828
	9,996		9,041

6. Current asset investments

	2026		2025
	£		£
Listed investments – at fair value	106,620		0

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Other creditors	514,570		591,919

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
6 Ordinary A shares of £ 1.00 each	6		6
6 Ordinary B shares of £ 1.00 each	6		6
40 Ordinary C shares of £ 1.00 each	40		40
16 Ordinary D shares of £ 1.00 each	16		16
16 Ordinary E shares of £ 1.00 each	16		16
16 Ordinary F shares of £ 1.00 each	16		16
	100		100