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Registered number: 11813356

PAUL&BRIGIONE LTD

ACCOUNTS

FOR THE YEAR ENDED 28/02/2026

(Ceased trading 30/09/2026)

Prepared By:

BR Accountants LTD

14a

Mary Rose Mall

Beckton

London

E6 5LX

PAUL&BRIGIONE LTD

ACCOUNTS

FOR THE YEAR ENDED 28/02/2026

DIRECTORS

Paul Catalin BAJAN

REGISTERED OFFICE

34 Rollason Way, Wilkinson Court

Brentwood

Essex

CM14 4EU

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 11813356

ACCOUNTANTS

BR Accountants LTD

14a

Mary Rose Mall

Beckton

London

E6 5LX

PAUL&BRIGIONE LTD

ACCOUNTS
FOR THEYEARENDED28/02/2026
CONTENTS
		Page
Directors' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

PAUL&BRIGIONE LTD

BALANCE SHEET AT 28/02/2026
						2026				2025
		Notes				£				£
FIXED ASSETS
Intangible assets		3				429				429
Tangible assets		4				37,022				49,935
						37,451				50,364
CURRENT ASSETS
Stock				-				34,640
Debtors		6		369				1,544
Cash at bank and in hand				2,235				5,519
				2,604				41,703
CREDITORS: Amounts falling due within one year		7		48,962				60,425
NET CURRENT LIABILITIES						(46,358)				(18,722)
TOTAL ASSETS LESS CURRENT LIABILITIES						(8,907)				31,642
CREDITORS: Amounts falling due after more than one year		8				6,442				11,100
NET (LIABILITIES) / ASSETS						(15,349)				20,542
CAPITAL AND RESERVES
Called up share capital		9				100				100
Profit and loss account						(15,449)				20,442
SHAREHOLDERS' FUNDS						(15,349)				20,542
For the year ending 28/02/2026 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 02/10/2026 and signed on their behalf by
.............................
Paul Catalin BAJAN
Director

PAUL&BRIGIONE LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 28/02/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		reducing balance 18%
Motor Cars		reducing balance 6%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

2. EMPLOYEES
				2026		2025
				No.		No.
Average number of employees				2		2

3. INTANGIBLE FIXED ASSETS
		Patents		Total
		£		£
Cost
At 01/03/2025		490		490
At 28/02/2026		490		490
Depreciation
At 01/03/2025		61		61
At 28/02/2026		61		61
Net Book Amounts
At 28/02/2026		429		429
At 28/02/2025		429		429

PAUL&BRIGIONE LTD

4. TANGIBLE FIXED ASSETS
		Plant and
		Machinery Etc.		Total
		£		£
Cost
At 01/03/2025		49,935		49,935
Additions		455		455
Disposals		(10,908)		(10,908)
At 28/02/2026		39,482		39,482
Depreciation
For the year		2,460		2,460
At 28/02/2026		2,460		2,460
Net Book Amounts
At 28/02/2026		37,022		37,022
At 28/02/2025		49,935		49,935

5. STOCK				2026		2025
				£		£
Stock comprises:
Stock				-		34,640
				-		34,640

6. DEBTORS				2026		2025
				£		£
Amounts falling due within one year:
Other Tax				369		-
Other debtors				-		1,544
				369		1,544

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026		2025
				£		£
Trade creditors				2,956		3,211
Taxation and social security				-		533
Other creditors				46,006		56,681
				48,962		60,425
Included within other creditors are obligations under finance leases				30,206		50,930

PAUL&BRIGIONE LTD

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2026		2025
				£		£
Bank loans and overdrafts				6,442		11,100
				6,442		11,100

9. SHARE CAPITAL				2026		2025
				£		£
Allotted, issued and fully paid:
95 Ordinary shares of £1 each				95		95
5 Class B shares of £1 each				5		5
				100		100