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2022-01-01 2022-12-31 09817032 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 09817032 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 09817032 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 09817032 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 09817032 dpl-frs:Item8 2022-01-01 2022-12-31 09817032 dpl-frs:Item8 2021-12-31 09817032 dpl-frs:Item8 2022-12-31 09817032 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 09817032 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 09817032 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 09817032 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 09817032 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 09817032 dpl-frs:Item9 2022-01-01 2022-12-31 09817032 dpl-frs:Item9 2021-12-31 09817032 dpl-frs:Item9 2022-12-31 09817032 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 09817032 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 09817032 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 09817032 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2022-12-31 09817032 dpl-frs:Item12 2022-01-01 2022-12-31 09817032 dpl-frs:Item12 2021-12-31 09817032 dpl-frs:Item12 2022-12-31 09817032 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 09817032 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 09817032 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 09817032 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 09817032 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 09817032 1 2022-01-01 2022-12-31 09817032 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 09817032
Bruce and Brown Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Kalculus
Chartered Accountants & Business Advisers
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09817032
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 546,000 559,000
Tangible Assets 5 51,635 69,006
597,635 628,006
CURRENT ASSETS
Debtors 6 133,079 211,487
Cash at bank and in hand 548,785 621,024
681,864 832,511
Creditors: Amounts Falling Due Within One Year 7 (184,060 ) (279,446 )
NET CURRENT ASSETS (LIABILITIES) 497,804 553,065
TOTAL ASSETS LESS CURRENT LIABILITIES 1,095,439 1,181,071
NET ASSETS 1,095,439 1,181,071
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,095,339 1,180,971
SHAREHOLDERS' FUNDS 1,095,439 1,181,071
Page 1
Page 2
For the year ending 31 December 2023 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 her 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
Ms C Daniell
Director
21 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bruce and Brown Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09817032 . The registered office is 2nd Floor Gadd House, Arcadia Avenue, London, N3 2JU.
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
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 50 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:
Plant & Machinery - 25% on reducing balance
Motor Vehicles - 25% on reducing balance
Fixtures & Fittings - 25% on reducing balance
Computer Equipment - 33.33% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 7)
9 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 650,000
As at 31 December 2023 650,000
Amortisation
As at 1 January 2023 91,000
Provided during the period 13,000
As at 31 December 2023 104,000
Net Book Value
As at 31 December 2023 546,000
As at 1 January 2023 559,000
Page 3
Page 4
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 5,947 52,824 19,729 3,228 81,728
As at 31 December 2023 5,947 52,824 19,729 3,228 81,728
Depreciation
As at 1 January 2023 2,602 - 8,327 1,793 12,722
Provided during the period 836 13,206 2,851 478 17,371
As at 31 December 2023 3,438 13,206 11,178 2,271 30,093
Net Book Value
As at 31 December 2023 2,509 39,618 8,551 957 51,635
As at 1 January 2023 3,345 52,824 11,402 1,435 69,006
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 133,079 211,487
133,079 211,487
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 58,365 50,617
Other taxes and social security 6,788 8,882
VAT 16,409 23,428
Other creditors 92,696 179,343
Other creditors (1) 1,539 1,292
Accruals and deferred income 5,800 5,800
Director's loan account 2,463 10,084
184,060 279,446
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4