BRUNTSFIELD MANAGEMENT LTD


Directors	JOULAK, Ibrahim
	YOUSEF, Sandra Kas


Registered Address	47 Leamington Terrace
	Edinburgh
	EH10 4JS


Registered Number	SC665271 (Scotland)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		583		973
			583		973
Current assets
Debtors		381,703		266,647
Cash at bank and on hand		77,571		35,642
		459,274		302,289
Creditors amounts falling due within one year	4	(132,974)		(44,839)
Net current assets (liabilities)			326,300		257,450
Total assets less current liabilities			326,883		258,423
Net assets			326,883		258,423
Capital and reserves
Called up share capital			100		100
Profit and loss account			326,783		258,323
Shareholders' funds			326,883		258,423

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2026, and are signed on its behalf by:

JOULAK, Ibrahim
Director
Registered Company No. SC665271

BRUNTSFIELD MANAGEMENT LTD

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the 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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	1,947
	At 30 September 25	1,947
	Depreciation and impairment
	At 01 October 24	974
	Charge for year	390
	At 30 September 25	1,363
	Net book value
	At 30 September 25	583
	At 30 September 24	973

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	55,831	30,135
Other creditors	75,392	13,504
Accrued liabilities and deferred income	1,751	1,200
Total	132,974	44,839

5.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
JOULAK, Ibrahim	0	27,944	0	27,944
	0	27,944	0	27,944