A. and R. Bruce Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02152946 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A. AND R. BRUCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

A K Bruce

REGISTERED OFFICE:

7 Church Street

Tempsford

Bedfordshire

SG19 2AN

REGISTERED NUMBER:

02152946 (England and Wales)

ACCOUNTANTS:

Longstaff, Gentle & Co

61 Harpur Street

Bedford

Bedfordshire

MK40 2SR

FIXED ASSETS

Tangible assets

4

23

27

Investment property

5

498,268

-

498,291

27

CURRENT ASSETS

Stocks

681,090

1,857,301

Debtors

6

715,057

249,683

Cash at bank

121,633

4,930

1,517,780

2,111,914

CREDITORS

Amounts falling due within one year

7

633,264

644,677

NET CURRENT ASSETS

884,516

1,467,237

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,382,807

1,467,264

CREDITORS

Amounts falling due after more than one
year

8

-

124,441

NET ASSETS

1,382,807

1,342,823

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

1,382,805

1,342,821

SHAREHOLDERS' FUNDS

1,382,807

1,342,823

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 November 2025 and were signed by:

A K Bruce - Director

1.	STATUTORY INFORMATION

A. and R. Bruce 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 as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

5,734

DEPRECIATION

At 1 April 2024

5,707

Charge for year

4

At 31 March 2025

5,711

NET BOOK VALUE

At 31 March 2025

23

At 31 March 2024

27

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

498,268

At 31 March 2025

498,268

NET BOOK VALUE

At 31 March 2025

498,268

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

498,268

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Other Debtors

715,057

249,683

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

13,075

23,255

Trade Creditors

519,411

519,480

Corporation Tax

5,110

-

Directors' Current Account

94,478

100,102

Accrued Expenses

1,190

1,840

633,264

644,677

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.3.25

31.3.24

£

Bank loans more 5 yr by instal

-

124,441

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

124,441

9.	RELATED PARTY DISCLOSURES

Building work is carried out on behalf of the company by the contracting firm owned by the sole director, A.K. Bruce. Other amounts are also advanced to and from the company during the year. The amount owed to the company in this respect and included in Other Debtors is £715057 (2024 - £249683).

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Longstaff, Gentle & Co

61 Harpur Street

Bedford

Bedfordshire

MK40 2SR

14 November 2025