Brunch Design Ltd

Brunch Design Ltd
Contents Page
For the year ended 31 May 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 11989740 Brunch Design Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	15,766	25,846
		15,766	25,846
Current assets
Debtors		7,105	3,827
Cash at bank and in hand		88,296	143,833
		95,401	147,660
Creditors: amount falling due within one year		(23,321)	(42,179)
Net current assets		72,080	105,481

Total assets less current liabilities		87,846	131,327
Provisions for liabilities		(3,937)	(5,169)
Net assets		83,909	126,158

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		83,908	126,157
Shareholders' funds		83,909	126,158

For the year ended 31 May 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 by the director on 18 September 2026 and were signed by:

-------------------------------
Peter Dyer
Director

1

Brunch Design Ltd
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

Brunch Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 11989740, registration address 71-75 Shelton Street , Covent Garden, London, WC2H 9JQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 June 2025	879	3,985	62,609	67,473
Additions	500	-	3,045	3,545
Disposals	-	-	-	-
At 31 May 2026	1,379	3,985	65,654	71,018
Depreciation
At 01 June 2025	542	797	40,288	41,627
Charge for year	184	797	12,644	13,625
On disposals	-	-	-	-
At 31 May 2026	726	1,594	52,932	55,252
Net book values
Closing balance as at 31 May 2026	653	2,391	12,722	15,766
Opening balance as at 01 June 2025	337	3,188	22,321	25,846

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Ordinary share of £1.00 each	1		1
	1		1

2