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Registered number: 09817032
Bruce and Brown Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Tony Levy Associates
Chartered Accountants and Business Advisors
Bruce and Brown Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bruce and Brown Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09817032

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 520,000 |  | 533,000
Tangible Assets | 5 |  | 12,261 |  | 38,647
|  |  | 532,261 |  | 571,647
CURRENT ASSETS
Debtors | 6 | 226,684 |  | 192,424 |
Cash at bank and in hand |  | 565,206 |  | 525,408 |
|  | 791,890 |  | 717,832 |
Creditors: Amounts Falling Due Within One Year | 7 | (327,251 ) |  | (256,680 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 464,639 |  | 461,152
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 996,900 |  | 1,032,799
NET ASSETS |  |  | 996,900 |  | 1,032,799
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 996,800 |  | 1,032,699
SHAREHOLDERS' FUNDS |  |  | 996,900 |  | 1,032,799

Page 1
Page 2
Bruce and Brown Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Camilla Harris Director
11th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bruce and Brown Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Bruce and Brown Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09817032 . The registered office is First Floor, 314 Regents Park Road, Finchley, London, N3 2LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 50 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | - 25% on reducing balance.
Motor Vehicles | - 25% on reducing balance.
Fixtures & Fittings | - 25% on reducing balance.
Computer Equipment | - 33.33% on reducing balance.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 8)
7 8
Page 3
Page 4
Bruce and Brown Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 650,000
As at 31 December 2025 | 650,000
Amortisation
As at 1 January 2025 | 117,000
Provided during the period | 13,000
As at 31 December 2025 | 130,000
Net Book Value
As at 31 December 2025 | 520,000
As at 1 January 2025 | 533,000

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 5,947 | 52,824 | 19,729 | 3,228 | 81,728
Additions | 2,916 | - | 4,570 | - | 7,486
Disposals | - | (52,824 ) | - | - | (52,824 )
As at 31 December 2025 | 8,863 | - | 24,299 | 3,228 | 36,390
Depreciation
As at 1 January 2025 | 4,065 | 23,110 | 13,316 | 2,590 | 43,081
Provided during the period | 1,199 | 6,809 | 2,746 | 213 | 10,967
Disposals | - | (29,919 ) | - | - | (29,919 )
As at 31 December 2025 | 5,264 | - | 16,062 | 2,803 | 24,129
Net Book Value
As at 31 December 2025 | 3,599 | - | 8,237 | 425 | 12,261
As at 1 January 2025 | 1,882 | 29,714 | 6,413 | 638 | 38,647

Page 4
Page 5
Bruce and Brown Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 204,684 |  | 166,307
Other debtors | 22,000 |  | 26,117
| 226,684 |  | 192,424

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 206,705 |  | 155,774
Taxation and social security | 120,546 |  | 100,906
| 327,251 |  | 256,680

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5