Brunlea Estates Limited 06532681 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is Purchase and Sale of Property Digita Accounts Production Advanced 6.30.9574.0 true true 06532681 2025-04-01 2026-03-31 06532681 2026-03-31 06532681 bus:OrdinaryShareClass1 2026-03-31 06532681 bus:OrdinaryShareClass2 2026-03-31 06532681 core:RetainedEarningsAccumulatedLosses 2026-03-31 06532681 core:ShareCapital 2026-03-31 06532681 core:CurrentFinancialInstruments 2026-03-31 06532681 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 06532681 core:Non-currentFinancialInstruments 2026-03-31 06532681 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 06532681 core:FurnitureFittingsToolsEquipment 2026-03-31 06532681 core:MotorVehicles 2026-03-31 06532681 bus:SmallEntities 2025-04-01 2026-03-31 06532681 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 06532681 bus:FilletedAccounts 2025-04-01 2026-03-31 06532681 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06532681 bus:RegisteredOffice 2025-04-01 2026-03-31 06532681 bus:CompanySecretary1 2025-04-01 2026-03-31 06532681 bus:Director1 2025-04-01 2026-03-31 06532681 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 06532681 bus:OrdinaryShareClass2 2025-04-01 2026-03-31 06532681 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06532681 bus:Agent1 2025-04-01 2026-03-31 06532681 core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 06532681 core:MotorVehicles 2025-04-01 2026-03-31 06532681 countries:EnglandWales 2025-04-01 2026-03-31 06532681 2025-03-31 06532681 core:FurnitureFittingsToolsEquipment 2025-03-31 06532681 core:MotorVehicles 2025-03-31 06532681 2024-04-01 2025-03-31 06532681 2025-03-31 06532681 bus:OrdinaryShareClass1 2025-03-31 06532681 bus:OrdinaryShareClass2 2025-03-31 06532681 core:RetainedEarningsAccumulatedLosses 2025-03-31 06532681 core:ShareCapital 2025-03-31 06532681 core:CurrentFinancialInstruments 2025-03-31 06532681 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 06532681 core:Non-currentFinancialInstruments 2025-03-31 06532681 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 06532681 core:FurnitureFittingsToolsEquipment 2025-03-31 06532681 core:MotorVehicles 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 06532681

Brunlea Estates Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Brunlea Estates Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Brunlea Estates Limited

Company Information

Director | Mr Mohammad Sufyan Butt

Company secretary | Hughes Accountants Limited

Registered office | Ground Floor Unit 8, Vantage Court Riverside Way Barrowford Nelson Lancashire England and Wales BB9 6BP

Accountants | Hughes Accountants Limited AAT Qualified AccountantGround Floor Unit 8, Vantage Court Riverside Way Barrowford Nelson Lancashire BB9 6BP

Brunlea Estates Limited

(Registration number: 06532681)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,061 | 1,414
Current assets |  |  |
Stocks | 5 | 510,284 | 368,662
Debtors | 6 | 195,800 | 277,800
Cash at bank and in hand |  | 28,237 | 11,227
|  | 734,321 | 657,689
Creditors: Amounts falling due within one year | 7 | (726,678) | (619,545)
Net current assets |  | 7,643 | 38,144
Total assets less current liabilities |  | 8,704 | 39,558
Creditors: Amounts falling due after more than one year | 7 | (15,449) | (15,449)
Net (liabilities)/assets |  | (6,745) | 24,109
Capital and reserves |  |  |
Called up share capital | 8 | 101 | 101
Retained earnings |  | (6,846) | 24,008
Shareholders' (deficit)/funds |  | (6,745) | 24,109

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 June 2026

......................................... Mr Mohammad Sufyan Butt Director

Brunlea Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ground Floor Unit 8, Vantage Court
Riverside Way
Barrowford
Nelson
Lancashire
BB9 6BP
England and Wales

The principal place of business is:
189 Briercliffe Road
Burnley
Lancashire
BB10 1UR
England

These financial statements were authorised for issue by the director on 22 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Brunlea Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% Reducing Balance
Furniture, fittings, tools and equipment | Straight line over 3 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Brunlea Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Brunlea Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 4,126 | 17,840 | 21,966
At 31 March 2026 | 4,126 | 17,840 | 21,966
Depreciation
At 1 April 2025 | 4,125 | 16,427 | 20,552
Charge for the year | - | 353 | 353
At 31 March 2026 | 4,125 | 16,780 | 20,905
Carrying amount
At 31 March 2026 | 1 | 1,060 | 1,061
At 31 March 2025 | 1 | 1,413 | 1,414

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 510,284 | 368,662

6 | Debtors

Current | 2026 £ | 2025 £
Other debtors | 195,800 | 277,800
| 195,800 | 277,800

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 9 | (4,152) | 11,587
Trade creditors |  | 2,497 | -
Taxation and social security |  | 146 | 320
Accruals and deferred income |  | 1,800 | 1,800
Other creditors |  | 726,387 | 605,838
|  | 726,678 | 619,545

Brunlea Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 9 | 15,449 | 15,449

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100
B Ordinary of £1 each | 1 | 1 | 1 | 1
| 101 | 101 | 101 | 101

9 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 15,449 | 15,449

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | (4,152) | 11,587