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REGISTERED NUMBER: 06468615 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025

FOR

BRUNO COMMODITIES LIMITED

BRUNO COMMODITIES LIMITED (REGISTERED NUMBER: 06468615)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st January 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BRUNO COMMODITIES LIMITED

COMPANY INFORMATION
for the Year Ended 31st January 2025







DIRECTORS: Mr B Cochrane
Mrs F G Cochrane





SECRETARY: Mr B Cochrane





REGISTERED OFFICE: Sandale
Rosslyn Lane
Cuddington
Northwich
Cheshire
CW8 2JZ





REGISTERED NUMBER: 06468615 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

BRUNO COMMODITIES LIMITED (REGISTERED NUMBER: 06468615)

STATEMENT OF FINANCIAL POSITION
31st January 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 515 -

CURRENT ASSETS
Stocks 6,151 -
Debtors 5 381,046 110,259
Cash at bank 1,674 28,526
388,871 138,785
CREDITORS
Amounts falling due within one year 6 (339,217 ) (89,067 )
NET CURRENT ASSETS 49,654 49,718
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,169

49,718

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 50,069 49,618
SHAREHOLDERS' FUNDS 50,169 49,718

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th April 2025 and were signed on its behalf by:





Mr B Cochrane - Director


BRUNO COMMODITIES LIMITED (REGISTERED NUMBER: 06468615)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st January 2025


1. STATUTORY INFORMATION

Bruno Commodities Limited is a private company limited by share capital, incorporated in England and Wales, registration number 06468615. The address of the registered office and the principal place of business is Sandale, Rosslyn Lane, Cuddington, Northwich, Cheshire, CW8 2JZ.

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 consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover principally consists of food which is recognised at the point of which the goods or services are provided.

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

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on fixed assets is charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Computer Equipment-33% Straight Line

At each balance sheet date, the company reviews the carrying amounts of its fixed assets to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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 statement of financial position date.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

BRUNO COMMODITIES LIMITED (REGISTERED NUMBER: 06468615)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st January 2025


2. ACCOUNTING POLICIES - continued

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they stated at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 530
At 31st January 2025 530
DEPRECIATION
Charge for year 15
At 31st January 2025 15
NET BOOK VALUE
At 31st January 2025 515

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 380,496 110,163
Other debtors 550 96
381,046 110,259

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 198 202
Taxation and social security 9,567 8,669
Other creditors 329,452 80,196
339,217 89,067

BRUNO COMMODITIES LIMITED (REGISTERED NUMBER: 06468615)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st January 2025


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

8. RELATED PARTY DISCLOSURES

The other creditor include the balance of Director's loan £95,312 (2024: £43257).

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr B Cochrane.