Brunswick Design Company LTD

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Brunswick Design Company LTD for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brunswick Design Company LTD for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Brunswick Design Company LTD , as a body, in accordance with the terms of our engagement letter dated 08 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of Brunswick Design Company LTD and state those matters that we have agreed to state to the directors of Brunswick Design Company LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brunswick Design Company LTD and its directors, as a body, for our work or for this report.

It is your duty to ensure that Brunswick Design Company LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Brunswick Design Company LTD . You consider that Brunswick Design Company LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Brunswick Design Company LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28/05/2026

Starfish Accounting Ltd

ICAEW

3rd Floor

25-29 Queen Street

Maidenhead

Berkshire

SL6 1NB

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Brunswick Design Company LTD

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 12536225

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,693		382

			1,693		382
CURRENT ASSETS
Debtors	5	10,500		16,896
Cash at bank and in hand		51,035		23,343

		61,535		40,239
Creditors: Amounts Falling Due Within One Year	6	(39,635 )		(22,428 )

NET CURRENT ASSETS (LIABILITIES)			21,900		17,811

TOTAL ASSETS LESS CURRENT LIABILITIES			23,593		18,193

NET ASSETS			23,593		18,193

CAPITAL AND RESERVES
Called up share capital	7		100		10
Profit and Loss Account			23,493		18,183

SHAREHOLDERS' FUNDS			23,593		18,193

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Brunswick Design Company LTD

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 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

David Chapman

Director

28/05/2026

The notes on pages 4 to 6 form part of these financial statements.

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Brunswick Design Company LTD

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Brunswick Design Company LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12536225 . The registered office is 101 Totteridge Road, High Wycombe, Bucks, HP13 6EY.

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

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. 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:

Fixtures & Fittings	Over 5 years
Computer Equipment	Over 3 years

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Brunswick Design Company LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.8. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.9. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	517	4,621	5,138
Additions	1,649	179	1,828

As at 31 March 2026	2,166	4,800	6,966

Depreciation
As at 1 April 2025	239	4,517	4,756
Provided during the period	390	127	517

As at 31 March 2026	629	4,644	5,273

Net Book Value
As at 31 March 2026	1,537	156	1,693

As at 1 April 2025	278	104	382

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	10,500	16,896

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Brunswick Design Company LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other taxes and social security	14,952	8,236
Other creditors	24,683	14,192

	39,635	22,428

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	10

8. Ultimate Controlling Party

The company's ultimate controlling party is David Chapman by virtue of his ownership of 99% of the issued share capital in the company.

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