1 November 2024 v2026.10.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 01558349 2024-11-01 2025-10-31 01558349 2025-10-31 01558349 2024-10-31 01558349 core:WithinOneYear 2025-10-31 01558349 core:WithinOneYear 2024-10-31 01558349 core:ShareCapital 2025-10-31 01558349 core:ShareCapital 2024-10-31 01558349 core:RetainedEarningsAccumulatedLosses 2025-10-31 01558349 core:RetainedEarningsAccumulatedLosses 2024-10-31 01558349 bus:Director1 2024-11-01 2025-10-31 01558349 bus:RegisteredOffice 2024-11-01 2025-10-31 01558349 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 01558349 2023-11-01 2024-10-31 01558349 core:LandBuildings 2024-11-01 01558349 core:PlantMachinery 2024-11-01 01558349 2024-11-01 01558349 core:LandBuildings 2024-11-01 2025-10-31 01558349 core:LandBuildings 2025-10-31 01558349 core:PlantMachinery 2025-10-31 01558349 core:PlantMachinery 2024-11-01 2025-10-31 01558349 core:LandBuildings 2024-10-31 01558349 core:PlantMachinery 2024-10-31 01558349 core:CostValuation 2024-11-01 01558349 core:CostValuation 2025-10-31 01558349 1 2024-11-01 2025-10-31 01558349 countries:EnglandWales 2024-11-01 2025-10-31 01558349 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 01558349 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01558349 bus:SmallEntities 2024-11-01 2025-10-31 01558349 bus:FullAccounts 2024-11-01 2025-10-31
Company registration number:
01558349
D.G. Bruce Enterprises Limited
Unaudited Filleted Financial Statements for the year ended
31 October 2025
D.G. Bruce Enterprises Limited
Statement of Financial Position
31 October 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 986,471 |  | 1,168,213 |
Investments | 6 | 253,503 |  | 253,503 |
|  | 1,239,974 |  | 1,421,716 |
Current assets |  |  |  |  |
Debtors | 7 | 64,723 |  | 67,235 |
Cash at bank and in hand |  | 340,340 |  | 72,456 |
|  | 405,063 |  | 139,691 |
Creditors: amounts falling due within one year | 8 | (64,758 | ) | (44,854 | )
Net current assets |  | 340,305 |  | 94,837 |
Total assets less current liabilities |  | 1,580,279 |  | 1,516,553 |
Provisions for liabilities |  | (105 | ) | (123 | )
Net assets |  | 1,580,174 |  | 1,516,430 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 2,102 |  | 2,102 |
Profit and loss account |  | 1,578,072 |  | 1,514,328 |
Shareholders funds |  | 1,580,174 |  | 1,516,430 |

For the year ending
31 October 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.
These
financial statements
were approved by the board of directors and authorised for issue on
13 March 2026
, and are signed on behalf of the board by:

Mr D Bruce
Director

Company registration number:
01558349
D.G. Bruce Enterprises Limited
Notes to the Financial Statements
Year ended
31 October 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
48 Perry Street
,
Northfleet
,
Kent
,
DA11 8RE
, .

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment | 15% reducing balance

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2
).

## 5 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 November 2024 | 1,169,306 |  | 12,944 |  | 1,182,250 |
Disposals | (181,645 | ) | - |  | (181,645 | )
At 31 October 2025 | 987,661 |  | 12,944 |  | 1,000,605 |
Depreciation |  |  |  |  |  |
At 1 November 2024 | 1,742 |  | 12,295 |  | 14,037 |
Charge | - |  | 97 |  | 97 |
At 31 October 2025 | 1,742 |  | 12,392 |  | 14,134 |
Carrying amount |  |  |  |  |  |
At 31 October 2025 | 985,919 |  | 552 |  | 986,471 |
At 31 October 2024 | 1,167,564 |  | 649 |  | 1,168,213 |

## 6 Investments

| Other investments other than loans
--- | ---
| £
Cost |  |
At 1 November 2024 | 253,503 |
At 31 October 2025 | 253,503 |
Impairment |  |
At 1 November 2024 and 31 October 2025 | - |
Carrying amount |  |
At 31 October 2025 | 253,503 |
At 31 October 2024 | 253,503 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 63,018 |  | 65,018 |
Other debtors | 1,705 |  | 2,217 |
| 64,723 |  | 67,235 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 2,110 |  | 1,727 |
Taxation and social security | 21,798 |  | 3,948 |
Other creditors | 40,850 |  | 39,179 |
| 64,758 |  | 44,854 |

## 9 Share capital

During the period, the company had ordinary share capital (£1 per share) of £2,102 Allotted, called up and fully paid (2024: £2,102).