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Registered number: 09373767
Bruce-Chwatt Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09373767
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,323 6,533
5,323 6,533
CURRENT ASSETS
Debtors 5 308 140
Cash at bank and in hand 3,992 29,898
4,300 30,038
Creditors: Amounts Falling Due Within One Year 6 (1,472 ) (11,683 )
NET CURRENT ASSETS (LIABILITIES) 2,828 18,355
TOTAL ASSETS LESS CURRENT LIABILITIES 8,151 24,888
NET ASSETS 8,151 24,888
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 8,051 24,788
SHAREHOLDERS' FUNDS 8,151 24,888
Page 1
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For the year ending 30 April 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
R J Bruce-Chwatt
Director
30th June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bruce-Chwatt Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09373767 . The registered office is Suite 7, 2 Park Court, Premier Way, Romsey, Hampshire, SO51 9DH.
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.
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 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts are shown within borrowings in current liabilities.
2.6. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 2,535 20,629 23,164
Additions - 445 445
As at 30 April 2026 2,535 21,074 23,609
Depreciation
As at 1 May 2025 2,138 14,493 16,631
Provided during the period 100 1,555 1,655
As at 30 April 2026 2,238 16,048 18,286
Net Book Value
As at 30 April 2026 297 5,026 5,323
As at 1 May 2025 397 6,136 6,533
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 308 140
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 1,472 8,028
Directors' loan accounts - 3,655
1,472 11,683
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Ms Emily Bruce-Chwatt (106 ) 25,593 (25,487 ) - -
Mr Rufus Bruce-Chwatt (3,550 ) 25,592 (22,042 ) - -
Dividends paid to directors
Page 4
Page 5
2026 2025
£ £
E Bruce-Chwatt 10,602 11,500
R J Bruce-Chwatt 10,602 11,500
9. Ultimate Controlling Party
The company's ultimate controlling party are the directors, E Bruce-Chwatt and R Bruce- Chwatt,  by virtue of their shareholding.
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