REGISTERED NUMBER: 11732657 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

THE BRANDED BUNTING COMPANY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S L Kent

A W Kent

REGISTERED OFFICE:

6 Owl Close

Moulton Park Industrial Estate

Northampton

Northamptonshire

NN3 6HZ

REGISTERED NUMBER:

11732657 (England and Wales)

ACCOUNTANTS:

IJC Accounting & Taxation Services Limited

Chartered Certified Accountants

4 Centenary Road

Middleton Cheney

Nr Banbury

Northamptonshire

OX17 2SJ

FIXED ASSETS

Tangible assets

5

46,069

59,993

CURRENT ASSETS

Stocks

6

19,809

15,531

Debtors

7

123,366

153,875

Cash at bank and in hand

266,399

299,386

409,574

468,792

CREDITORS

Amounts falling due within one year

8

140,539

101,410

NET CURRENT ASSETS

269,035

367,382

TOTAL ASSETS LESS CURRENT LIABILITIES

315,104

427,375

CREDITORS

Amounts falling due after more than one year

9

-

(30,624

)

PROVISIONS FOR LIABILITIES

10

(5,078

)

(6,917

)

NET ASSETS

310,026

389,834

CAPITAL AND RESERVES

Called up share capital

11

300

300

Retained earnings

309,726

389,534

SHAREHOLDERS' FUNDS

310,026

389,834

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mrs S L Kent - Director

1.	STATUTORY INFORMATION

The Branded Bunting Company Ltd 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 presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & Machinery

-

20% on reducing balance

Motor Vehicles

-

25% on reducing balance

Computer Equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

There is nothing to indicate that the company will be unable to continue to trade in the foreseeable future. As a result the financial statements have been prepared on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Plant &

Motor

Computer

Machinery

Vehicles

Equipment

Totals

£

£

£

£

COST

At 1 April 2025

12,826

123,856

5,020

141,702

Additions

1,023

-

-

1,023

At 31 March 2026

13,849

123,856

5,020

142,725

DEPRECIATION

At 1 April 2025

6,313

71,258

4,138

81,709

Charge for year

1,507

13,149

291

14,947

At 31 March 2026

7,820

84,407

4,429

96,656

NET BOOK VALUE

At 31 March 2026

6,029

39,449

591

46,069

At 31 March 2025

6,513

52,598

882

59,993

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

Vehicles

£

COST

At 1 April 2025

and 31 March 2026

60,680

DEPRECIATION

At 1 April 2025

26,549

Charge for year

8,533

At 31 March 2026

35,082

NET BOOK VALUE

At 31 March 2026

25,598

At 31 March 2025

34,131

6.

STOCKS

31.3.26

31.3.25

£

£

Stock & WIP

19,809

15,531

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade Debtors

102,775

134,857

Other Debtors

7,320

7,320

Prepayments

13,271

11,698

123,366

153,875

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

30,624

8,299

Trade Creditors

56,309

39,426

Tax

(3,771

)

3,771

Social Security & Other Taxes

1,674

1,356

VAT

24,004

26,434

Other Creditors

7,035

3,734

Directors' current accounts

18,152

13,564

Accrued Expenses

6,512

4,826

140,539

101,410

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

30,624

10.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

5,078

6,917

Deferred

tax

£

Balance at 1 April 2025

6,917

Credit to Income Statement during year

(1,839

)

Balance at 31 March 2026

5,078

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

300

Ordinary

£1

300

300

12.	ULTIMATE CONTROLLING PARTY

By virtue of their shareholdings, ultimate control of the company is vested in both directors.