Brand Imaging Solutions Limited

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

Registered number: 05532545

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,062,110		941,193
Investments	6		1,017,059		1,017,059

			2,079,169		1,958,252
CURRENT ASSETS
Debtors	7	99,655		206,848

		99,655		206,848
Creditors: Amounts Falling Due Within One Year	8	(521,416 )		(559,587 )

NET CURRENT ASSETS (LIABILITIES)			(421,761 )		(352,739 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,657,408		1,605,513

Creditors: Amounts Falling Due After More Than One Year	9		(793,994 )		(910,415 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(65,744 )		(33,298 )

NET ASSETS			797,670		661,800

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			797,570		661,700

SHAREHOLDERS' FUNDS			797,670		661,800

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Brand Imaging Solutions Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Bent Director	Mr Justin Jenkins Director
03/09/2026

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

1. General Information

Brand Imaging Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05532545 . The registered office is Charter Buildings, Ashton Lane, Sale, Greater Manchester, M33 6WT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is fully amortised to profit and loss account.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation
Leasehold	15% reducing balance method
Plant & Machinery	15% reducing balance method
Motor Vehicles	25% reducing balance method
Fixtures & Fittings	15% reducing balance method
Computer Equipment	20% reducing balance method

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Brand Imaging Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2024	425,090

As at 30 June 2025	425,090

Amortisation
As at 1 July 2024	425,090

As at 30 June 2025	425,090

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost or Valuation
As at 1 July 2024	774,753	807,698	3,000	85,612
Revaluation	150,000	-	-	-

As at 30 June 2025	924,753	807,698	3,000	85,612

Depreciation
As at 1 July 2024	12,470	672,956	2,719	75,343
Provided during the period	536	20,212	70	1,541

As at 30 June 2025	13,006	693,168	2,789	76,884

Net Book Value
As at 30 June 2025	911,747	114,530	211	8,728

As at 1 July 2024	762,283	134,742	281	10,269

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Brand Imaging Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025


	Computer Equipment	Total
	£	£
Cost or Valuation
As at 1 July 2024	381,666	2,052,729
Revaluation	-	150,000

As at 30 June 2025	381,666	2,202,729

Depreciation
As at 1 July 2024	348,048	1,111,536
Provided during the period	6,724	29,083

As at 30 June 2025	354,772	1,140,619

Net Book Value
As at 30 June 2025	26,894	1,062,110

As at 1 July 2024	33,618	941,193

6. Investments

	Unlisted
	£
Cost
As at 1 July 2024	1,062,944

As at 30 June 2025	1,062,944

Provision
As at 1 July 2024	45,885

As at 30 June 2025	45,885

Net Book Value
As at 30 June 2025	1,017,059

As at 1 July 2024	1,017,059

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,200	-
Amounts owed by group undertakings	290	290
Other debtors	97,165	206,558

	99,655	206,848

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Brand Imaging Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,588	1,808
Bank loans and overdrafts	39,742	40,782
Amounts owed to group undertakings	295,017	344,476
Other creditors	85,963	89,819
Taxation and social security	98,106	82,702

	521,416	559,587

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	131,494	168,415
Other creditors	662,500	742,000

	793,994	910,415

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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