ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 15265596

BRANT HOLDINGS UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

BRANT HOLDINGS UK LIMITED

REGISTERED NUMBER: 15265596

BALANCE SHEET

AS AT 29 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		844,633		844,633
Investments			1		70
			844,634		844,703
Current assets
Debtors: amounts falling due within one year		15,826		826
Cash at bank and in hand		22,566		5,742
		38,392		6,568
Creditors: amounts falling due within one year	8	(3,780)		(1,880)
Net current assets			34,612		4,688
Total assets less current liabilities			879,246		849,391
Creditors: amounts falling due after more than one year			(835,996)		(851,124)

Net assets/(liabilities)			43,250		(1,733)

Capital and reserves
Called up share capital	2	2
Profit and loss account	43,248	(1,735)
	43,250	(1,733)

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BRANT HOLDINGS UK LIMITED

REGISTERED NUMBER: 15265596

BALANCE SHEET (CONTINUED)

AS AT 29 NOVEMBER 2025

The directors consider 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 directors acknowledge 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 on 28 August 2026.

................................................

John David Brant

Director

The notes on pages 3 to 7 form part of these financial statements.

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BRANT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

1.	General information

Brant Holdings UK Limited, 15265596, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Maesmawr Hall, Long Length, Caersws, Powys, SY17 5SF.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 directors have confirmed that the business will continue to trade on a going concern basis on the understanding that they will continue to support the company.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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BRANT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

2.Accounting policies (continued)

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property

Not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.8

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.

2.9

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.

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BRANT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

2.Accounting policies (continued)

2.10

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.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
	The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

4.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	At 30 November 2024	844,633
	At 29 November 2025	844,633

	Net book value
	At 29 November 2025	844,633
	At 29 November 2024	844,633

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BRANT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

5.	Fixed asset investments

	Unlisted investments	Loans to subsidiaries	Total
	£	£	£
Cost or valuation
At 30 November 2024	1	69	70
At 29 November 2025	1	69	70
Impairment
Impairment on disposals	-	69	69
At 29 November 2025	-	69	69
Net book value
At 29 November 2025	1	-	1
At 29 November 2024	1	69	70

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	15,000	-
Other debtors	826	826
	15,826	826

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	22,566	5,742
	22,566	5,742

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BRANT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

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

Other creditors	1,800	-
Accruals and deferred income	1,980	1,880
	3,780	1,880

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	484,872	500,000
Other creditors	351,124	351,124
	835,996	851,124


Amounts falling due 1-2 years
Bank loans	484,872	500,000
	484,872	500,000


	484,872	500,000

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