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REGISTERED NUMBER: 13351086 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th April 2023

for

BRUTTO LIMITED

BRUTTO LIMITED (REGISTERED NUMBER: 13351086)






Contents of the Financial Statements
for the year ended 30th April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

BRUTTO LIMITED

Company Information
for the year ended 30th April 2023







DIRECTOR: Ms J M Norman





REGISTERED OFFICE: 2 Burton House
Repton Place
White Lion Road
Amersham
Buckinghamshire
HP7 9LP





REGISTERED NUMBER: 13351086 (England and Wales)





ACCOUNTANTS: Jacquards
2 Burton House
Repton Place
White Lion Road
Amersham
Buckinghamshire
HP7 9LP

BRUTTO LIMITED (REGISTERED NUMBER: 13351086)

Balance Sheet
30th April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 147,619 138,769

CURRENT ASSETS
Stocks 18,148 20,840
Debtors 5 53,570 43,811
Cash at bank 664,258 511,168
735,976 575,819
CREDITORS
Amounts falling due within one year 6 404,168 290,991
NET CURRENT ASSETS 331,808 284,828
TOTAL ASSETS LESS CURRENT
LIABILITIES

479,427

423,597

PROVISIONS FOR LIABILITIES 25,780 45,389
NET ASSETS 453,647 378,208

CAPITAL AND RESERVES
Called up share capital 7 120 120
Share premium 143,961 143,961
Retained earnings 309,566 234,127
SHAREHOLDERS' FUNDS 453,647 378,208

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BRUTTO LIMITED (REGISTERED NUMBER: 13351086)

Balance Sheet - continued
30th April 2023


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 director and authorised for issue on 19th March 2024 and were signed by:





Ms J M Norman - Director


BRUTTO LIMITED (REGISTERED NUMBER: 13351086)

Notes to the Financial Statements
for the year ended 30th April 2023

1. STATUTORY INFORMATION

Brutto 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Leasehold property over lease period
Plant and machinery10% straight line
Fixtures, fittings and equipment33% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

BRUTTO LIMITED (REGISTERED NUMBER: 13351086)

Notes to the Financial Statements - continued
for the year ended 30th April 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2022 - 25 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2022 146,187
Additions 22,583
At 30th April 2023 168,770
DEPRECIATION
At 1st May 2022 7,418
Charge for year 13,733
At 30th April 2023 21,151
NET BOOK VALUE
At 30th April 2023 147,619
At 30th April 2022 138,769

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Other debtors 35,570 25,811

Amounts falling due after more than one year:
Other debtors 18,000 18,000

Aggregate amounts 53,570 43,811

Other debtors falling due after one year relate to rent deposit.

BRUTTO LIMITED (REGISTERED NUMBER: 13351086)

Notes to the Financial Statements - continued
for the year ended 30th April 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 91,769 91,879
Taxation and social security 162,367 83,777
Other creditors 150,032 115,335
404,168 290,991

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
12,000 Ordinary 0.01 120 120

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms J M Norman.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Brutto Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brutto Limited for the year ended 30th April 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Brutto Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brutto Limited and state those matters that we have agreed to state to the director of Brutto Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brutto Limited and its director for our work or for this report.

It is your duty to ensure that Brutto Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brutto Limited. You consider that Brutto 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 financial statements of Brutto 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 statutory financial statements.






Jacquards
2 Burton House
Repton Place
White Lion Road
Amersham
Buckinghamshire
HP7 9LP


19th March 2024