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Company registration number: SC556772







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


BRUHAN LIMITED






































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BRUHAN LIMITED
REGISTERED NUMBER:SC556772



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,383
6,048

  
6,383
6,048

Current assets
  

Stocks
  
-
6,969

Debtors: amounts falling due within one year
 5 
698,828
545,254

Bank and cash balances
  
38,712
172,526

  
737,540
724,749

Creditors: amounts falling due within one year
 6 
(46,566)
(145,612)

Net current assets
  
 
 
690,974
 
 
579,137

Total assets less current liabilities
  
697,357
585,185

  

Net assets
  
697,357
585,185


Capital and reserves
  

Called up share capital 
  
125
125

Profit and loss account
  
697,232
585,060

  
697,357
585,185


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




H E Long
Director

Date: 9 May 2025

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 


BRUHAN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Bruhan Limited is a private company limited by shares, incorporated in England & Wales under the Companies Act 2006. The registered office and trading address are given on the Company Information page. The functional and presentational currency is GBP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Directors have the intention to move the trade and assets of the Company to another group entity and to cease trading. As required by UK accounting standards, the directors have prepared the financial statements on a basis other than going concern. No material adjustments arose as a result of this. 

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 


BRUHAN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
50%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 8). Throughout the current year, all employees were contracted with another group company and therefore no employees are disclosed within this Company.

Page 3

 


BRUHAN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2024
18,877


Additions
6,437


Disposals
(295)



At 31 December 2024

25,019



Depreciation


At 1 January 2024
12,829


Charge for the year on owned assets
5,966


Disposals
(159)



At 31 December 2024

18,636



Net book value



At 31 December 2024
6,383



At 31 December 2023
6,048


5.


Debtors

2024
2023
£
£


Trade debtors
133,664
304,004

Amounts owed by group undertakings
562,051
227,550

Prepayments and accrued income
3,113
13,700

698,828
545,254


Page 4

 


BRUHAN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
12,543
60,563

Other taxation and social security
34,023
71,605

Accruals and deferred income
-
13,444

46,566
145,612



7.Financial commitments

Loans included within entities of the group that the Company is a part are secured by fixed and floating charges over the assets of the Company and the group.  At the year end the loans amounted to £199,798,217 (2023 - £196,799,237).


8.


Post balance sheet events

Following the year end the Company's assets and liabilities were hived up to another group company.


9.


Controlling party

The parent undertaking of the smallest group in which consolidated financial statements are prepared, which include this company, is Arrow Communications Holdings Limited. The company’s registered address is Kilby House, Liverpool Innovation Park, Liverpool, L7 9NJ.


10.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 9 May 2025 by Robin Hopkins FCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 5