Bruce and Brown Limited

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

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

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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.

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)

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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

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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

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