ACCOUNTS - Final Accounts

Registered number: 08504488

BRENNER FONTES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

BRENNER FONTES LIMITED

COMPANY INFORMATION

Directors	S Roy Van Den Akker (resigned 31 October 2025)
	J Van Den Akker (appointed 31 October 2025)


Registered number	08504488


Registered office	Eighth Floor
	6 New Street Square
	New Fetter Lane
	London
	EC4A 3AQ


Accountants	Rawlinson & Hunter LLP
	Chartered Accountants
	Eighth Floor
	6 New Street Square
	New Fetter Lane
	London
	EC4A 3AQ

BRENNER FONTES LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 6

BRENNER FONTES LIMITED

REGISTERED NUMBER: 08504488

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	917		743
Cash at bank and in hand	5	5,606		7,346
		6,523		8,089
Creditors: amounts falling due within one year	6	(756,174)		(681,409)
Net current liabilities			(749,651)		(673,320)
Total assets less current liabilities			(749,651)		(673,320)

Net liabilities			(749,651)		(673,320)

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		(749,652)	(673,321)
		(749,651)	(673,320)

Page 1

BRENNER FONTES LIMITED

REGISTERED NUMBER: 08504488

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 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 their 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 profit and loss account 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:

J Van Den Akker

Director

Date: 19 August 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2

BRENNER FONTES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Brenner Fontes Limited (''the company'') is a private company, limited by shares, incorporated in England and Wales with registration number of 08504488. The registered office is Eighth Floor, 6 New Street Square, New Fetter Lane, London, EC4A 3AQ.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company expects the continued support of the shareholder, who has confirmed that they will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of the financial statements of the company.

2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

BRENNER FONTES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Other debtors	917	743

Page 4

BRENNER FONTES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	5,606	7,346

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	739,384	673,519
Accruals and deferred income	16,790	7,890
	756,174	681,409

7.	Financial instruments
		2025	2024
		£	£

	Financial assets
	Financial assets measured at fair value through profit or loss	5,606	7,346

Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

Page 5

BRENNER FONTES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Related party transactions

Included within other creditors (Note 6) is a loan of £175,879 (2024 - £146,914) from a company related by common control. This amount is unsecured with interest rate at 4% per annum and repayable by the company on demand.

Included within other creditors (Note 6) is a loan of £6,147 (2024 - £5,970) from the director. This amount is unsecured interest free and repayable by the company on demand.

Included within other creditors (Note 6) is a loan of £65,401 (2024 - £62,041) from a company related by common control. This amount is unsecured, interest free and repayable by the company on demand.

Included within other creditors (Note 6) is a loan of £491,957 (2024 - £458,417) from a company related by common control. This amount is unsecured with interest rate at 2% per annum and repayable by the company on demand.

Page 6