Company Registration No. 07533156 (England and Wales)
Branchspace Limited
Unaudited accounts
for the year ended 31 December 2025
Branchspace Limited
Unaudited accounts
Contents
Branchspace Limited
Company Information
for the year ended 31 December 2025
Directors
Michael Huynh
David Gideon Marock
Ursula Julia Silling
David Turton
Martin Gordon Robertson
Company Number
07533156 (England and Wales)
Registered Office
Henry Wood House
4-5 Langham Place
London
W1B 3DG
England
Accountants
Swell Consultants
Underhill
Dartmouth Road
Stoke Fleming
Devon
TQ6 0QY
Branchspace Limited
Statement of financial position
as at 31 December 2025
Intangible assets
2,567,827
1,696,767
Debtors
1,461,381
2,215,384
Cash at bank and in hand
127,370
748,304
Creditors: amounts falling due within one year
(1,331,412)
(962,233)
Net current assets
257,339
2,001,455
Total assets less current liabilities
2,826,191
3,699,488
Creditors: amounts falling due after more than one year
(975,000)
(975,000)
Net assets
1,851,191
2,724,488
Called up share capital
713
713
Share premium
3,239,652
3,239,652
Profit and loss account
(1,389,174)
(515,877)
Shareholders' funds
1,851,191
2,724,488
For the year ending 31 December 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 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 of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by
Michael Huynh
Director
Company Registration No. 07533156
Branchspace Limited
Notes to the Accounts
for the year ended 31 December 2025
Branchspace Limited is a private company, limited by shares, registered in England and Wales, registration number 07533156. The registered office is Henry Wood House, 4-5 Langham Place, London, W1B 3DG, 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.
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.
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:
Computer equipment
25% RBM
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Branchspace Limited
Notes to the Accounts
for the year ended 31 December 2025
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 year 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.
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 asset reflects 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.
4
Intangible fixed assets
Other
At 1 January 2025
1,845,896
At 31 December 2025
3,086,135
Charge for the year
369,179
At 31 December 2025
518,308
At 31 December 2025
2,567,827
At 31 December 2024
1,696,767
Branchspace Limited
Notes to the Accounts
for the year ended 31 December 2025
5
Tangible fixed assets
Computer equipment
6
Investments
Subsidiary undertakings
Valuation at 1 January 2025
1,025
Valuation at 31 December 2025
1,025
Amounts falling due within one year
Trade debtors
856,431
1,677,173
Amounts due from group undertakings etc.
312,576
253,812
Accrued income and prepayments
234,601
222,417
Other debtors
57,773
52,288
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
858,327
521,554
Taxes and social security
272,162
(82,888)
Other creditors
53,859
40,241
Deferred income
3,613
263,006
9
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
975,000
975,000
Branchspace Limited
Notes to the Accounts
for the year ended 31 December 2025
All directors loans were repaid in full during the year.
11
Average number of employees
During the year the average number of employees was 14 (2024: 14).