ACCOUNTS - Final Accounts

Registered number: 04091669

BRANDMASTERS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025

BRANDMASTERS LIMITED

REGISTERED NUMBER: 04091669

BALANCE SHEET

AS AT 30 JUNE 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	76,006		100,892
Cash at bank and in hand		34		24
		76,040		100,916
Creditors: amounts falling due within one year	6	(340,285)		(358,751)
Net current liabilities			(264,245)		(257,835)
Total assets less current liabilities			(264,245)		(257,835)
Creditors: amounts falling due after more than one year	7		(129,506)		(129,506)

Net liabilities			(393,751)		(387,341)

Capital and reserves
Called up share capital	8	9,000	9,000
Profit and loss account		(402,751)	(396,341)
		(393,751)	(387,341)

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BRANDMASTERS LIMITED

REGISTERED NUMBER: 04091669

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 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 statement of comprehensive income 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 by:

P Meadowcroft

Director

Date: 18 September 2026

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

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BRANDMASTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

Brandmasters Limited is a limited liability company incorporated in England and Wales. The address of it's registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB.

The Company's functional and presentational currency is GBP.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

2.2

Reporting period

The Company’s current reporting period is for 12 months only. During the comparative period, the Company’s year end was extended from 31 December 2023 to 30 June 2024. Therefore, the comparative reporting period is a 18 month long period.

2.3

Going concern

As shown by the financial statements the liabilities of the Company exceed its assets and the Company meets its day to day working capital requirements through financial support from the Directors. The loans to the Company will not be called in by the Directors until the Company has sufficient funds to repay the loan. On this basis, the Directors considers it appropriate to prepare the financial statements on the going concern basis.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

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.

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BRANDMASTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

				Fixtures & fittings	-	15% reducing balance (fully depreciated)
				Computer equipment	-	25% straight line (fully depreciated)

2.6

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.

2.7

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.

2.8

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.

2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 4 ( 2024 - 4).

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BRANDMASTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

4.	Tangible fixed assets

	Fixtures & fittings	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 July 2024	325	553	878
At 30 June 2025	325	553	878
Depreciation
At 1 July 2024	325	553	878
At 30 June 2025	325	553	878
Net book value
At 30 June 2025	-	-	-
At 31 December 2022	-	-	-

Debtors

					2025	2024
					£	£


Other debtors	76,006	100,540
Prepayments and accrued income	-	352
	76,006	100,892

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

Trade creditors	-	261
Other creditors	334,485	351,020
Accruals and deferred income	5,800	7,470
	340,285	358,751

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BRANDMASTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

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

Other creditors	129,506	129,506
	129,506	129,506

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

9,000 (2024 - 9,000) Ordinary shares of £1.00 each	9,000	9,000

9.	Related party transactions
	At the balance sheet date the Company was owed £76,006 (2024 - £100,540) from Leckford Signs (Northampton) Limited, a company connected by common control. At the balance sheet date the Director's were owed the following non-interest bearing and unsecured loan amounts: M Meadowcroft £109,478 (2024 - £130,333) P Meadowcroft £354,513 (2024 - £350,193)

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