Bruin Creative Ltd


Directors	Louise Bruin
	Nicholas Bruin


Registered Address	33 Reynolds Road
	Manchester
	M16 9WX


Registered Number	06518193 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		667		455
			667		455
Current assets
Stocks	5	-		2,949
Debtors		3,599		5,144
Cash at bank and on hand		60,347		66,952
		63,946		75,045
Creditors amounts falling due within one year	6	(44,873)		(47,204)
Net current assets (liabilities)			19,073		27,841
Total assets less current liabilities			19,740		28,296
Creditors amounts falling due after one year	7		(3,333)		(7,566)
Provisions for liabilities	8		(127)		(86)
Net assets			16,280		20,644
Capital and reserves
Called up share capital			200		200
Profit and loss account			16,080		20,444
Shareholders' funds			16,280		20,644

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:

Louise Bruin
Director

Nicholas Bruin
Director

Registered Company No. 06518193

Bruin Creative Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	7,500	7,500
At 31 March 25	7,500	7,500
Amortisation and impairment
At 01 April 24	7,500	7,500
At 31 March 25	7,500	7,500
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	3,764	3,764
Additions	489	489
At 31 March 25	4,253	4,253
Depreciation and impairment
At 01 April 24	3,309	3,309
Charge for year	277	277
At 31 March 25	3,586	3,586
Net book value
At 31 March 25	667	667
At 31 March 24	455	455

5.	Stocks

	2025	2024
	£	£
Work in progress	-	2,949
Total	-	2,949

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	24
Bank borrowings and overdrafts	4,342	4,079
Taxation and social security	21,356	27,119
Other creditors	17,924	14,782
Accrued liabilities and deferred income	1,251	1,200
Total	44,873	47,204


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,333	7,566
Total	3,333	7,566

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	127	86
Total	127	86