Brond Brand Design Ltd - Filleted accounts

Registered number

07328643

Brond Brand Design Ltd

Filleted Accounts

31 July 2026

Brond Brand Design Ltd
Registered number:		07328643
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,331			1,761

Current assets
Debtors	4	18,493			32,950
Cash at bank and in hand		14,299			15,117
		32,792			48,067

Creditors: amounts falling due within one year	5	(23,429)			(38,998)

Net current assets			9,363			9,069

Total assets less current liabilities			10,694			10,830

Creditors: amounts falling due after more than one year	6		-			(250)



Net assets			10,694			10,580

Capital and reserves
Called up share capital			10			10
Profit and loss account			10,684			10,570

Shareholders' funds			10,694			10,580

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs Angela Kathleen Grzonka
Director
Approved by the board on 23 September 2026

Brond Brand Design Ltd
Notes to the Accounts
for the year ended 31 July 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures & fittings	over 5 years

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Plant and machinery etc		Fixture & fittings		Total
£			£		£
	Cost
	At 1 August 2025	8,106		73		8,179
	At 31 July 2026	8,106		73		8,179

	Depreciation
	At 1 August 2025	6,415		3		6,418
	Charge for the year	405		25		430
	At 31 July 2026	6,820		28		6,848

	Net book value
	At 31 July 2026	1,286		45		1,331
	At 31 July 2025	1,691		70		1,761


4	Debtors			2026		2025
£					£

	Trade debtors			17,429		31,345
	Other debtors			1,064		1,605
				18,493		32,950


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			250		3,000
	Trade creditors			6,044		14,155
	Taxation and social security costs			9,958		16,056
	Directors' loan account			4,566		-
	Other creditors			2,611		5,787
				23,429		38,998


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		250


7	Other information

	Brond Brand Design Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Cavendish House
	15 Whiteladies Road
	Bristol
	England
	BS8 1PB