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Company registration number: 07834507
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 NOVEMBER 2025
| ALAN BRAZIL LIMITED
ALAN BRAZIL LIMITED |  |
COMPANY INFORMATION
Director | Alan Brazil
Company secretary | Jill Brazil
Registered number | 07834507
Registered office | 1 West India Quay
| Apartment 1610
| Canary Wharf
| London
| E14 4EF
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
ALAN BRAZIL LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
ALAN BRAZIL LIMITED REGISTERED NUMBER:07834507 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,698 |  | 5,872
|  |  | 4,698 |  | 5,872
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,506 |  | 25,366 |
Cash at bank and in hand |  | 350,613 |  | 313,046 |
|  | 355,119 |  | 338,412 |
Creditors: amounts falling due within one year | 6 | (272,208) |  | (160,368) |
Net current assets |  |  | 82,911 |  | 178,044
Total assets less current liabilities |  |  | 87,609 |  | 183,916
Net assets |  |  | 87,609 |  | 183,916
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 180 |  | 180
Profit and loss account |  |  | 87,429 |  | 183,736
|  |  | 87,609 |  | 183,916
Page 1
ALAN BRAZIL LIMITED REGISTERED NUMBER:07834507 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Alan Brazil
Director
Date: 17 August 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
ALAN BRAZIL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Alan Brazil 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. The company has no principal place of business. The functional and presentational currency of the financial statements is the Pound Sterling (£), rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is generated by presenting sports talkshows and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both straight-line and reducing balance methods. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | Reducing balance
|  |  |  | Computer equipment | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
ALAN BRAZIL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Motor vehicles | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | 40,000 | 575 | 40,575
| At 30 November 2025 | 40,000 | 575 | 40,575
| Depreciation |  |  |
| At 1 December 2024 | 34,128 | 575 | 34,703
| Charge for the year on owned assets | 1,174 | - | 1,174
| At 30 November 2025 | 35,302 | 575 | 35,877
| Net book value |  |  |
| At 30 November 2025 | 4,698 | - | 4,698
| At 30 November 2024 | 5,872 | - | 5,872
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 25,366
| Other debtors | 4,506 | -
|  | 4,506 | 25,366
Page 4
ALAN BRAZIL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,072 | -
| Corporation tax | - | 8,600
| Other taxation and social security | 37,718 | 32,004
| Other creditors | 226,718 | 89,274
| Accruals and deferred income | 4,700 | 30,490
|  | 272,208 | 160,368
7. | Transactions with directors
At the year end, the company owes the director £224,018 (2024: £86,574).
Page 5