REGISTERED NUMBER: SC352080 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Brand Maguires Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Maguire

Mr C P Hannah

REGISTERED OFFICE:

13 Heath Avenue

Lenzie

Kirkintilloch

Glasgow

G66 4LG

REGISTERED NUMBER:

SC352080 (Scotland)

ACCOUNTANTS:

Greg Hannah Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

FIXED ASSETS

Tangible assets

5

3,622

4,352

CURRENT ASSETS

Stocks

4,360

11,020

Debtors

6

68,968

34,592

Cash at bank and in hand

13,404

33,177

86,732

78,789

CREDITORS

Amounts falling due within one year

7

82,999

75,766

NET CURRENT ASSETS

3,733

3,023

TOTAL ASSETS LESS CURRENT LIABILITIES

7,355

7,375

CREDITORS

Amounts falling due after more than one year

8

(6,171

)

(5,834

)

PROVISIONS FOR LIABILITIES

(906

)

(827

)

NET ASSETS

278

714

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

168

604

278

714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 30 October 2026 and were signed on its behalf by:

Mr C Maguire - Director

Mr C P Hannah - Director

1.	STATUTORY INFORMATION

Brand Maguires Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is derived from advertising services supplied by the company.

Turnover is measure at the fair value of the service supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

13,170

Additions

409

At 31 October 2025

13,579

DEPRECIATION

At 1 November 2024

8,818

Charge for year

1,139

At 31 October 2025

9,957

NET BOOK VALUE

At 31 October 2025

3,622

At 31 October 2024

4,352

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,781

21,723

Other debtors

29,187

12,869

68,968

34,592

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,415

10,000

Taxation and social security

61,868

55,161

Other creditors

13,716

10,605

82,999

75,766

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,171

5,834

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

13,586

15,834

The bounce back loan is supported by a 100% guarantee from the UK Government

10.	RELATED PARTY DISCLOSURES

At the 31st October 2025, Mr C Maguire (Director) owed the company £11,122 (2024: (£5,022)) and Mr C Hannah (Director) owed the company £10,700 (2024: £4,600). These loans are interest free and have no fixed repayment terms.