Company Registration No. 13909429 (England and Wales)
Brand JN Ltd
Unaudited accounts
for the year ended 31 March 2026
Brand JN Ltd
Unaudited accounts
Contents
Brand JN Ltd
Company Information
for the year ended 31 March 2026
Company Number
13909429 (England and Wales)
Registered Office
COMBE LODGE MAIN STREET
BECKLEY
RYE
TN31 6RL
ENGLAND
Brand JN Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
28,587
36,306
Cash at bank and in hand
18,858
2,659
Creditors: amounts falling due within one year
(79,391)
(82,903)
Net current liabilities
(59,948)
(78,036)
Net liabilities
(31,361)
(41,730)
Called up share capital
10
10
Profit and loss account
(31,371)
(41,740)
Shareholders' funds
(31,361)
(41,730)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Nicola Hedley
Director
Company Registration No. 13909429
Brand JN Ltd
Notes to the Accounts
for the year ended 31 March 2026
Brand JN Ltd is a private company, limited by shares, registered in England and Wales, registration number 13909429. The registered office is COMBE LODGE MAIN STREET, BECKLEY, RYE, TN31 6RL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
These accounts have been prepared on the going concern basis of accounting. Although there are negative reserves at the balance sheet date the director has confirmed continued support and has sufficient external funds available to continue trading.
Revenue described as turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is the value of goods provided to customer and the value of work performed during the year with respect to services.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight-line
Motor vehicles
25% reducing balance
Computer equipment
25% straight-line
Brand JN Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
2,837
65,559
-
68,396
Additions
1,232
-
1,165
2,397
At 31 March 2026
3,550
65,559
1,165
70,274
At 1 April 2025
1,104
30,986
-
32,090
Charge for the year
794
8,643
219
9,656
At 31 March 2026
1,839
39,629
219
41,687
At 31 March 2026
1,711
25,930
946
28,587
At 31 March 2025
1,733
34,573
-
36,306
Amounts falling due within one year
Accrued income and prepayments
298
298
6
Creditors: amounts falling due within one year
2026
2025
Loans from directors
55,560
57,558
Deferred income
22,999
25,842
7
Transactions with related parties
The following material transactions with directors and shareholders have not been conducted under normal market conditions:
Interest is not being charged on the directors' loans included within creditors.
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).