BRUNEL GC LTD


Directors	ADAMCZYK, Lukasz Wojciech
	CLIFTON, Edward Russell


Registered Address	44-46 Ebury Bridge Road
	London
	SW1W 8PZ


Registered Number	11501164 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		23,365		28,524
			23,365		28,524
Current assets
Debtors		51,898		55,322
Cash at bank and on hand		5,486		2,365
		57,384		57,687
Creditors amounts falling due within one year	4	(46,612)		(32,237)
Net current assets (liabilities)			10,772		25,450
Total assets less current liabilities			34,137		53,974
Creditors amounts falling due after one year	5		(26,903)		(47,489)
Provisions for liabilities			(4,440)		(5,420)
Net assets			2,794		1,065
Capital and reserves
Profit and loss account			2,794		1,065
Shareholders' funds			2,794		1,065

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 28 May 2026, and are signed on its behalf by:

ADAMCZYK, Lukasz Wojciech
Director
Registered Company No. 11501164

BRUNEL GC LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address are available 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). Certain comparative balances have been reclassified in the current year, including the presentation of long-term borrowings, to conform with the current year presentation and provide more appropriate disclosure under FRS 102.

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).

Certain comparative balances have been reclassified in the current year, including the presentation of long-term borrowings, to conform with the current year presentation and provide more appropriate disclosure under FRS 102.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value-added taxes. Turnover includes revenue earned from the rendering of services.

	Employee benefits
	Short-term employee benefits, including wages and salaries, are recognised as an expense in the period in which the related services are provided.

	Deferred tax
	Deferred tax is recognised on timing differences between taxable profits and total comprehensive income as stated in the financial statements, principally relating to accelerated capital allowances.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases, in which substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the lease term.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		9

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	52,215
	Additions	2,472
	At 31 August 25	54,687
	Depreciation and impairment
	At 01 September 24	23,691
	Charge for year	7,631
	At 31 August 25	31,322
	Net book value
	At 31 August 25	23,365
	At 31 August 24	28,524

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	14,732	-
Taxation and social security	28,074	14,724
Other creditors	2,787	16,589
Accrued liabilities and deferred income	1,019	924
Total	46,612	32,237

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	26,903	47,489
Total	26,903	47,489


	The balances comprise unsecured Bounce Back Loan liabilities and vehicle finance arrangements repayable by instalments over periods exceeding one year.

6.	Directors advances, credits and guarantees
	During the year, the company made advances to two directors in the ordinary course of business. The balances outstanding at year-end amounted to £11,505 and £2,388, respectively. Interest was charged on one of the director loans at the official HMRC rate. All balances were fully repaid within nine months of the balance sheet date.