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Registered Number: 11989740
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 May 2025

for

BRUNCH DESIGN LTD

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 25,846    33,633 
25,846    33,633 
Current assets      
Debtors 3,827    31,262 
Cash at bank and in hand 143,833    117,807 
147,660    149,069 
Creditors: amount falling due within one year (42,179)   (47,017)
Net current assets 105,481    102,052 
 
Total assets less current liabilities 131,327    135,685 
Provisions for liabilities (5,169)   (6,820)
Net assets 126,158    128,865 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 126,157    128,864 
Shareholders' funds 126,158    128,865 
 


For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 July 2025 and were signed by:


-------------------------------
Peter Dyer
Director
1
General Information
Brunch Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 11989740, registration address 71-75 Shelton Street , Covent Garden, London, WC2H 9JQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 20% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2024 879      60,886    61,765 
Additions   3,985    1,723    5,708 
Disposals      
At 31 May 2025 879    3,985    62,609    67,473 
Depreciation
At 01 June 2024 366      27,766    28,132 
Charge for year 176    797    12,522    13,495 
On disposals      
At 31 May 2025 542    797    40,288    41,627 
Net book values
Closing balance as at 31 May 2025 337    3,188    22,321    25,846 
Opening balance as at 01 June 2024 513      33,120    33,633 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
1 Ordinary share of £1.00 each  
 

2