REGISTERED NUMBER: 06656608 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PHILIPPE BRIAND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Briand

Ms V C Battiau

REGISTERED OFFICE:

60 Sydney Street

London

SW3 6PS

REGISTERED NUMBER:

06656608 (England and Wales)

ACCOUNTANTS:

BAND Advisory Group Limited

111 Charterhouse Street

London

EC1M 6AW

FIXED ASSETS

Tangible assets

4

3,889

2,807

Investments

5

7,639

7,639

11,528

10,446

CURRENT ASSETS

Debtors

6

255,229

254,062

Cash at bank and in hand

686,722

1,060,518

941,951

1,314,580

CREDITORS

Amounts falling due within one year

7

261,065

384,338

NET CURRENT ASSETS

680,886

930,242

TOTAL ASSETS LESS CURRENT LIABILITIES

692,414

940,688

PROVISIONS FOR LIABILITIES

702

702

NET ASSETS

691,712

939,986

CAPITAL AND RESERVES

Called up share capital

8

100

100

Share premium

5,998

5,998

Retained earnings

685,614

933,888

SHAREHOLDERS' FUNDS

691,712

939,986

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

P Briand - Director

1.	STATUTORY INFORMATION

Philippe Briand 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 presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Plant and machinery etc

-

33% on cost, 25% on cost, 20% on cost and in accordance with the property

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

180,085

Additions

2,948

At 31 December 2025

183,033

DEPRECIATION

At 1 January 2025

177,278

Charge for year

1,866

At 31 December 2025

179,144

NET BOOK VALUE

At 31 December 2025

3,889

At 31 December 2024

2,807

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

6,097

6,097

Other investments not loans

1,542

1,542

7,639

7,639

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

6,097

NET BOOK VALUE

At 31 December 2025

6,097

At 31 December 2024

6,097

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

SCI Ville En Bois

1,542

1,542

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

191,771

-

Amounts owed by group undertakings

9,330

-

Other debtors

54,128

254,062

255,229

254,062

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

38,312

70,550

Taxation and social security

20,410

29,632

Other creditors

202,343

284,156

261,065

384,338

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

P Briand

Balance outstanding at start of year

21,789

6,681

Amounts advanced

31,901

21,789

Amounts repaid

(74,650

)

(6,681

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(20,960

)

21,789

The loans are repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year the Company purchased services of £101,949 from a company under the common control of a director. No amounts were outstanding at the balance sheet date.

During the year the Company wrote off a balance of £361,192 due from a company under the common control of a director. The company concerned is undergoing dissolution after the balance sheet date and the balance was considered irrecoverable.