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Company Registration No. SC468062 (Scotland)
Bruna Bega Ltd Unaudited accounts for the year ended 31 January 2026
Bruna Bega Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bruna Bega Ltd Company Information for the year ended 31 January 2026
Director
Andi Senko
Company Number
SC468062 (Scotland)
Registered Office
299 Sauchiehall Street Glasgow G2 3HQ UK
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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Bruna Bega Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,616 
1,901 
Current assets
Inventories
2,694 
4,514 
Debtors
5
2,448 
2,567 
Cash at bank and in hand
42,760 
30,897 
47,902 
37,978 
Creditors: amounts falling due within one year
6
(24,414)
(41,873)
Net current assets/(liabilities)
23,488 
(3,895)
Net assets/(liabilities)
25,104 
(1,994)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
25,103 
(1,995)
Shareholders' funds
25,104 
(1,994)
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 March 2026 and were signed on its behalf by
Andi Senko Director Company Registration No. SC468062
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Bruna Bega Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Bruna Bega Ltd is a private company, limited by shares, registered in Scotland, registration number SC468062. The registered office is 299 Sauchiehall Street, Glasgow, G2 3HQ, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
1,475 
1,583 
3,058 
At 31 January 2026
1,475 
1,583 
3,058 
Depreciation
At 1 February 2025
603 
554 
1,157 
Charge for the year
131 
154 
285 
At 31 January 2026
734 
708 
1,442 
Net book value
At 31 January 2026
741 
875 
1,616 
At 31 January 2025
872 
1,029 
1,901 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due after more than one year
Accrued income and prepayments
2,448 
2,567 
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Bruna Bega Ltd Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
13,437 
11,711 
Taxes and social security
5,801 
2,230 
Loans from directors
3,842 
26,598 
Accruals
1,334 
1,334 
24,414 
41,873 
7
Average number of employees
During the year the average number of employees was 12 (2025: 9).
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