ACCOUNTS - Final Accounts preparation

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.

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

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