Brandt Computer Systems Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01314272 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Brandt Computer Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

M.C.M. James

Ms A P Wright

SECRETARY:

Ms A P Wright

REGISTERED OFFICE:

94 Southbridge Road

Croydon

Surrey

CR0 1AF

REGISTERED NUMBER:

01314272 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Tangible assets

4

-

Investment property

5

2,934,511

CURRENT ASSETS

Debtors

6

871,690

815,136

Cash at bank

4,516

3,826

876,206

818,962

CREDITORS

Amounts falling due within one year

7

(1,332,137

)

(1,313,526

)

NET CURRENT LIABILITIES

(455,931

)

(494,564

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,478,580

2,439,947

CAPITAL AND RESERVES

Called up share capital

99

Revaluation reserve

9

749,499

Retained earnings

1,728,982

1,690,349

SHAREHOLDERS' FUNDS

2,478,580

2,439,947

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement 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:

Ms A P Wright - Director

1.	STATUTORY INFORMATION

Brandt Computer Systems 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 Section 1A of Financial Reporting Standard 102 "The Financial Reporting standard applicable in the UK and Republic of Ireland" 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, Turnover represents rental income and is recognised on a monthly basis as amounts are invoiced and paid.

Tangible fixed assets

Tangible assets are stated at cost less accumulated depreciation. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for its intended use.

Depreciation on all assets is calculated to allocate the depreciable amount to their residual values on a systematic basis over their estimated useful lives as follows:

Fixtures and fittings - 10% on cost

Motor vehicles - 25% on cost

Computer equipment - 33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Taxation

Taxation expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity when it is recognised in those statements respectively. Current or deferred tax assets and liabilities are not discounted.

Current tax

Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years and is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.

Deferred tax

Deferred tax arises from the timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Deferred tax is recognised on all timing differences at the reporting date. Deferred tax is measured using rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Share capital

Ordinary shares are classed as equity.

Short term debtors and creditors, loans and borrowings

Short term debtors and creditors with no interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

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 September 2024

and 31 August 2025

308

DEPRECIATION

At 1 September 2024

and 31 August 2025

308

NET BOOK VALUE

At 31 August 2025

-

5.	INVESTMENT PROPERTY

Investment properties were valued on 31 August 2021 by the directors, by reference to recent market prices of similar properties in the area.

Cost or valuation of property as at 31 August 2021, following the transitional adjustment resulting from the adoption of FRS 102 is represented by:

£

Valuation 1999

150,145

Valuation 2002

107,083

Valuation 2003

429,395

Valuation 2006

85,908

Valuation 2009

(50,927

)

Valuation 2010

64,000

Valuation 2011

(19,364

)

Adjustment 2017

(40,798

)

Cost

2,208,939

2,934,511

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

220

Amounts owed by group undertakings

474,270

420,008

Other debtors

397,200

394,908

871,690

815,136

Amounts due from fellow group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

Included within other debtors are amounts due from related undertakings that are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

6,577

2,961

Amounts owed to group undertakings

1,228,657

Taxation and social security

34,087

19,092

Other creditors

62,816

1,332,137

1,313,526

Amounts due to fellow group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

8.	SECURED DEBTS

There is a cross guarantee between Brandt ABC Limited, Brandt Computer Systems Limited and Brandt Holdings Limited dated 13 August 1996.

Barclays Bank PLC has a legal charge over a property owned by Brandt Computer Systems Limited dated 29 October 2012 for security over the loan in a fellow group company.

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

749,499

10.	RELATED PARTY DISCLOSURES

The directors consider key management to be the company directors.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms A P Wright.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brandt Computer Systems Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brandt Computer Systems Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brandt Computer Systems Limited and state those matters that we have agreed to state to the Board of Directors of Brandt Computer Systems Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brandt Computer Systems Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brandt Computer Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brandt Computer Systems Limited. You consider that Brandt Computer Systems Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brandt Computer Systems Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

25 August 2026