Brian Jeffs Finance Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Brian Jeffs Finance Limited for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brian Jeffs Finance Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Brian Jeffs Finance Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Brian Jeffs Finance Limited and state those matters that we have agreed to state to the director of Brian Jeffs Finance Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brian Jeffs Finance Limited and its director as a body for our work or for this report.

It is your duty to ensure that Brian Jeffs Finance Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Brian Jeffs Finance Limited . You consider that Brian Jeffs Finance Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Brian Jeffs Finance Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14 November 2025

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

Page 1

Page 2

Brian Jeffs Finance Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 04092297

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,052		2,735

			2,052		2,735
CURRENT ASSETS
Debtors	6	52,240		61,651
Cash at bank and in hand		12,806		8,881

		65,046		70,532
Creditors: Amounts Falling Due Within One Year	7	(34,138 )		(34,496 )

NET CURRENT ASSETS (LIABILITIES)			30,908		36,036

TOTAL ASSETS LESS CURRENT LIABILITIES			32,960		38,771

Creditors: Amounts Falling Due After More Than One Year	8		-		(2,344 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(488 )		(551 )

NET ASSETS			32,472		35,876

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			32,372		35,776

SHAREHOLDERS' FUNDS			32,472		35,876

Page 2

Page 3

Brian Jeffs Finance Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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

Mr S B Jeffs

Director

14 November 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Brian Jeffs Finance Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Brian Jeffs Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04092297 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.

The presentation currecny is pounds sterling (£).

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is revenue obtained for the provision of a financial loan service. Turnover is reduced for estimated rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the interest received for the provision of a financial loan.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

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 rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	10% on cost
Computer Equipment	20% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

Page 4

Page 5

Brian Jeffs Finance Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	125,000

As at 31 October 2025	125,000

Amortisation
As at 1 November 2024	125,000

As at 31 October 2025	125,000

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	21,576	1,623	8,669	31,868

As at 31 October 2025	21,576	1,623	8,669	31,868

Depreciation
As at 1 November 2024	19,814	1,623	7,696	29,133
Provided during the period	440	-	243	683

As at 31 October 2025	20,254	1,623	7,939	29,816

Net Book Value
As at 31 October 2025	1,322	-	730	2,052

As at 1 November 2024	1,762	-	973	2,735

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	51,691	61,651
Other taxes and social security	549	-

	52,240	61,651

Page 5

Page 6

Brian Jeffs Finance Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,332	3,985
Corporation tax	517	1,595
Other taxes and social security	-	574
Net wages	500	-
Accruals and deferred income	2,559	2,140
Director's loan account	28,230	26,202

	34,138	34,496

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	2,344

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 November 2024	551	551
Deferred taxation	(63 )	(63 )

Balance at 31 October 2025	488	488

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr S B Jeffs	6,000	-

12. Related Party Transactions

The director made a loan to the company with a balance of £28,230 at the year-end (£26,202 in 2024).

The loan is unsecured, interest free and repayable on demand.

Page 6