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Registered number: 02392317
Business Branding Network Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director C Collier
Company Number 02392317
Registered Office C/O True
104 Oxford Street
London
W1D 1LP
Page 1
Page 2
Balance Sheet
Registered number: 02392317
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 305 1,011
305 1,011
CURRENT ASSETS
Debtors 5 179,063 58,758
Cash at bank and in hand 9,257 24,297
188,320 83,055
Creditors: Amounts Falling Due Within One Year 6 (252,926 ) (146,239 )
NET CURRENT ASSETS (LIABILITIES) (64,606 ) (63,184 )
TOTAL ASSETS LESS CURRENT LIABILITIES (64,301 ) (62,173 )
Creditors: Amounts Falling Due After More Than One Year 7 (31,000 ) (10,000 )
NET LIABILITIES (95,301 ) (72,173 )
CAPITAL AND RESERVES
Called up share capital 8 2,440 2,440
Share premium account 68,095 68,095
Capital redemption reserve 11,980 11,980
Profit and Loss Account (177,816 ) (154,688 )
SHAREHOLDERS' FUNDS (95,301) (72,173)
Page 2
Page 3
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
C Collier
Director
17th September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Business Branding Network Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02392317 . The registered office is C/O True, 104 Oxford Street, London, W1D 1LP.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Computer Equipment 3 years straight line
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 3 (2024: 2)
3 2
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Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 4,930
As at 31 December 2025 4,930
Depreciation
As at 1 January 2025 3,919
Provided during the period 706
As at 31 December 2025 4,625
Net Book Value
As at 31 December 2025 305
As at 1 January 2025 1,011
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 177,188 54,413
Other debtors 1,875 4,345
179,063 58,758
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 96,939 8,807
Other creditors 147,660 137,197
Taxation and social security 8,327 235
252,926 146,239
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 31,000 10,000
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,440 2,440
9. Ultimate Controlling Party
The company's ultimate controlling party is the director .
Page 5