BRZN LTD


Director	LEVENTE, Aleksander Martin


Registered Address	Unit 6a Garcia Trading Estate
	Canterbury Road
	Worthing
	BN13 1AL


Registered Number	11770804 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		12,231		16,307
			12,231		16,307
Current assets
Debtors		302		744
Cash at bank and on hand		4,549		5,395
		4,851		6,139
Creditors amounts falling due within one year	5	(31,139)		(23,862)
Net current assets (liabilities)			(26,288)		(17,723)
Total assets less current liabilities			(14,057)		(1,416)
Net assets			(14,057)		(1,416)
Capital and reserves
Called up share capital			1,200		1,200
Profit and loss account			(15,257)		(2,616)
Shareholders' funds			(14,057)		(1,416)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 August 2026, and are signed on its behalf by:

LEVENTE, Aleksander Martin
Director
Registered Company No. 11770804

BRZN LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	These financial statements have been prepared on the basis that the company will continue to be a going concern. At the year end the current liabilities exceeded current assets by £26,288. The validity of this basis depends upon the continued support of the company's director. The director confirms that they will give the required support.

	Turnover policy
	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 25	24,900	4,091	28,991
At 31 January 26	24,900	4,091	28,991
Depreciation and impairment
At 01 February 25	9,897	2,787	12,684
Charge for year	3,751	325	4,076
At 31 January 26	13,648	3,112	16,760
Net book value
At 31 January 26	11,252	979	12,231
At 31 January 25	15,003	1,304	16,307

4.	Stocks

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	18
Bank borrowings and overdrafts	793	-
Taxation and social security	30,346	23,748
Other creditors	-	96
Total	31,139	23,862


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Related party transactions
	The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.