Registration number: 03229662

Bill Brandt Archive Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 4

Bill Brandt Archive Limited

Company Information

Directors

J-P D Kernot G Sarson

Company secretary

J-P D Kernot

Registered office

4 Airlie Gardens London W8 7AJ

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Bill Brandt Archive Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Stocks	4	60,962	61,294
Debtors	5	2,111	545
Cash at bank and in hand		1,156	229
		64,229	62,068
Creditors: Amounts falling due within one year	6	(15,648)	(9,162)
Net assets		48,581	52,906
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		47,581	51,906
Shareholders' funds		48,581	52,906

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Bill Brandt Archive Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 16 September 2026 and signed on its behalf by:
 

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

J-P D Kernot

Director

Company registration number: 03229662

Bill Brandt Archive Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Airlie Gardens
London
W8 7AJ

The principal activity of the company is that of the promotion and licensing of the copyrights of the photographic work of Bill Brandt.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention and are presented in sterling, which is the functional currency of the entity.

Going concern

The company made a loss for the year ended 31 December 2025 but had net assets amounting to £48,581 at that date.

The nature of the company's business is straightforward with few fixed overheads. The directors are able to exercise control over the company's expenditure when required.

After making enquiries and taking into account the above, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly the director continues to adopt the going concern basis in preparing the financial statements. If the going concern basis were not appropriate, no additional liabilities would arise and no write down on the carrying value of assets would be required.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of licensed copyright images in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Revenue from catalogue sales is recognised when the item is despatched. Revenue from licensing is recognised when the licence is granted.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Bill Brandt Archive Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

4

Stocks

	2025 £	2024 £
Stock for resale	60,962	61,294

5

Debtors

	2025 £	2024 £
Trade debtors	420	-
Other debtors	1,691	545
	2,111	545

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	67	67
Other creditors	15,581	9,095
	15,648	9,162