Brand Evolution Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07337644 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BRAND EVOLUTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Edwards

N G Giles

E K Fisher

SECRETARY:

E K Fisher

REGISTERED OFFICE:

The Coach House

Wootton Park

Alcester Road

Henley in Arden

B95 6HJ

REGISTERED NUMBER:

07337644 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

624

884

624

884

CURRENT ASSETS

Stocks

3,905

4,901

Debtors

6

42,786

30,874

Cash at bank

33,763

31,057

80,454

66,832

CREDITORS

Amounts falling due within one year

7

78,893

62,591

NET CURRENT ASSETS

1,561

4,241

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,185

5,125

CAPITAL AND RESERVES

Called up share capital

8

2,080

Retained earnings

105

3,045

SHAREHOLDERS' FUNDS

2,185

5,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

P Edwards - Director

1.	STATUTORY INFORMATION

Brand Evolution Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents invoices raised for services provided to clients, plus any unbilled completed work at the year end.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office fixtures and equipment

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value and reflects the value of time spent on client matters which hadn't been billed by the year end.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

During the period the company has also made payments to the directors personal pension schemes totalling £nil (2023 £nil). The assets of the schemes are held separately from those of the company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

999

AMORTISATION

At 1 February 2025

and 31 January 2026

999

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Office

fixtures

and

Motor

equipment

vehicles

Totals

£

COST

At 1 February 2025

58,304

5,166

63,470

Additions

332

-

332

Disposals

(1,383

)

(5,166

)

(6,549

)

At 31 January 2026

57,253

-

57,253

DEPRECIATION

At 1 February 2025

57,420

5,166

62,586

Charge for year

592

-

592

Eliminated on disposal

(1,383

)

(5,166

)

(6,549

)

At 31 January 2026

56,629

-

56,629

NET BOOK VALUE

At 31 January 2026

624

-

624

At 31 January 2025

884

-

884

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

28,064

21,835

Other debtors

14,722

9,039

42,786

30,874

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

16,998

16,619

Taxation and social security

56,518

34,316

Other creditors

5,377

11,656

78,893

62,591

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

6

Ordinary A1,B1,C1,D1,E1 & F1

£5

30

400

Ordinary P

£5

2,000

10

Ordinary A2-3, B2-3, C2-4, D2,

E2 & F2

£5

50

2,080

At the year end there was 1 share issued for each of the ordinary share classes A1, B1, C1, D1, E1 & F1 totalling 6 shares in all.

At the year end there was 1 share issued each of the ordinary share classes A2 - 3, B2 - 3, C2 - 4, D2, E2 & F2 totalling 10 shares in all.

9.	CONTINGENT LIABILITIES

The company successfully defended a legal claim brought by a former director and was awarded costs. However, the timing and amount of the recovery of these is uncertain.

10.	RELATED PARTY DISCLOSURES

At 31 January 2026 other debtors include loans made by the company to its directors as follows:

2026

2025

£

P Edwards

4,909

-

N G Giles

9,813

-

E K Fisher

-

These loans have subsequently been repaid.

At 31 January 2026 other creditors include loans made to the company from its directors as follows:

2026

2025

£

P Edwards

-

1,845

N G Giles

-

E K Fisher

335

3,768

11.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors (jointly).