REGISTERED NUMBER: 02627556 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BRANDYWINE COMMUNICATIONS UK LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mrs M C B Harvey

D L Bunn

Registered office:

20a Westside Centre

London Road

Stanway

Colchester

Essex

CO3 8PH

Registered number:

02627556 (England and Wales)

Accountants:

Baverstocks Limited

Chartered Certified Accountants

Dickens House

Guithavon Street

Witham

Essex

CM8 1BJ

Fixed assets

Tangible assets

4

260,807

45,961

Investments

5

1

1

260,808

45,962

Current assets

Stocks

822,421

612,469

Debtors

2,352,469

1,872,125

Cash at bank

57,986

167,101

3,232,876

2,651,695

Creditors

Amounts falling due within one year

1,845,984

773,626

Net current assets

1,386,892

1,878,069

Total assets less current liabilities

1,647,700

1,924,031

Provisions for liabilities

16,652

70,175

Net assets

1,631,048

1,853,856

Capital and reserves

Called up share capital

1,000

1,000

Retained earnings

1,630,048

1,852,856

Shareholders' funds

1,631,048

1,853,856

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 26 August 2026 and were signed on its behalf by:

Mrs M C B Harvey - Director

1.	Statutory information

Brandywine Communications UK 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.

2.	Accounting policies

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about Brandywine Communications UK Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Brandywine Communications, 1153 Warner Avenue,Tustin,CA 92780, USA.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 7 years, Straight line over 3 years, Straight line over 2 years and Straight line over 5 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	Employees and directors

The average number of employees during the year was 19 (2024 - 20 ) .

4.	Tangible fixed assets

Totals

£

Cost

At 1 January 2025

149,332

Additions

244,209

At 31 December 2025

393,541

Depreciation

At 1 January 2025

103,371

Charge for year

29,363

At 31 December 2025

132,734

Net book value

At 31 December 2025

260,807

At 31 December 2024

45,961

5.	Fixed asset investments

Information on investments other than loans is as follows:

Totals

£

Cost

At 1 January 2025

and 31 December 2025

1

Net book value

At 31 December 2025

1

At 31 December 2024

1

6.	Other financial commitments

The company has financial commitments of £570,733 (2024: £94,800 in relation to non cancellable lease agreements for the company premises.

7.	Related party disclosures

Included within debtors at the balance sheet date is an amount of £1,937,757 (2024: £1,317,248 ) due from a company with control.