REGISTERED NUMBER: 00535747 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Bruceen Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr C S A Melville

SECRETARY:

T D Howse

REGISTERED OFFICE:

18 Caroline Place

London

W2 4AN

REGISTERED NUMBER:

00535747 (England and Wales)

ACCOUNTANTS:

Bullimores LLP

Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

CURRENT ASSETS

Investments

4

411,565

423,563

Cash at bank

103,004

105,998

514,569

529,561

CREDITORS

Amounts falling due within one year

5

1,574

1,576

NET CURRENT ASSETS

512,995

527,985

TOTAL ASSETS LESS CURRENT LIABILITIES

512,995

527,985

PROVISIONS FOR LIABILITIES

6

88,249

92,178

NET ASSETS

424,746

435,807

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

17,162

17,162

Fair value reserve

7

264,747

276,535

Retained earnings

142,737

142,010

424,746

435,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 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.

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 December 2025 and were signed by:

Dr C S A Melville - Director

1.	STATUTORY INFORMATION

Bruceen Investments 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 represents investment income which is recognised in the Profit and Loss Account when the right to receive payments is established.

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.

Investments

Investments are held at fair value and revalued each accounting period.

Deferred tax is included in the accounts based on the value of the unrecognised gain made on investments.

3.	EMPLOYEES AND DIRECTORS

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

4.	CURRENT ASSET INVESTMENTS

5.4.25

5.4.24

£

£

Listed investments

411,565

423,563

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Accrued expenses

1,574

1,576

6.	PROVISIONS FOR LIABILITIES

5.4.25

5.4.24

£

£

Deferred tax

88,249

92,178

Deferred

tax

£

Balance at 6 April 2024

92,178

Provided during year

(3,929

)

Balance at 5 April 2025

88,249

7.

RESERVES

Fair

value

reserve

£

At 6 April 2024

276,535

Transfer to fair value reserve

(11,788

)

At 5 April 2025

264,747