REGISTERED NUMBER: 07473419 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Brumsen Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Brumsen

Mrs H Brumsen

REGISTERED OFFICE:

5 Hazelgrove Road

Haywards Heath

West Sussex

RH16 3PH

REGISTERED NUMBER:

07473419 (England and Wales)

ACCOUNTANTS:

Bentleys Accounting Limited

5 Hazelgrove Road

Haywards Heath

West Sussex

RH16 3PH

FIXED ASSETS

Tangible assets

4

13,389

28,130

Investments

5

1,435,668

1,348,095

1,449,057

1,376,225

CURRENT ASSETS

Debtors

6

57,269

44,797

Cash at bank

339,754

211,099

397,023

255,896

CREDITORS

Amounts falling due within one year

7

254,097

84,196

NET CURRENT ASSETS

142,926

171,700

TOTAL ASSETS LESS CURRENT LIABILITIES

1,591,983

1,547,925

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

1,591,683

1,547,625

SHAREHOLDERS' FUNDS

1,591,983

1,547,925

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

M Brumsen - Director

1.	STATUTORY INFORMATION

Brumsen Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

995

16,614

46,923

64,532

Additions

-

999

-

999

At 31 December 2025

995

17,613

46,923

65,531

DEPRECIATION

At 1 January 2025

995

14,867

20,540

36,402

Charge for year

-

1,349

14,391

15,740

At 31 December 2025

995

16,216

34,931

52,142

NET BOOK VALUE

At 31 December 2025

-

1,397

11,992

13,389

At 31 December 2024

-

1,747

26,383

28,130

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

1,348,095

Additions

428,995

Disposals

(341,422

)

At 31 December 2025

1,435,668

NET BOOK VALUE

At 31 December 2025

1,435,668

At 31 December 2024

1,348,095

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

51,314

37,501

Directors' current accounts

3,821

-

Accrued income

161

4,583

Prepayments

1,973

2,713

57,269

44,797

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,045

18

Tax

62,037

35,691

VAT

16,755

12,278

Proposed dividends

119,000

30,000

Directors' current accounts

-

4,559

Accruals and deferred income

53,612

-

Accrued expenses

1,648

1,650

254,097

84,196