2022-09-01 08695180 2023-08-31 08695180 2022-09-01 2023-08-31 08695180 2022-08-31 08695180 2021-09-01 2022-08-31 08695180 uk-core:WithinOneYear 2022-08-31 08695180 uk-core:WithinOneYear 2023-08-31 08695180 uk-core:ShareCapital 2023-08-31 08695180 uk-core:ShareCapital 2022-08-31 08695180 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 08695180 uk-core:RetainedEarningsAccumulatedLosses 2022-08-31 08695180 uk-bus:Director1 2022-09-01 2023-08-31 08695180 uk-core:OtherPropertyPlantEquipment 2022-09-01 2023-08-31 08695180 uk-core:CommercialMotorVehicles 2022-09-01 2023-08-31 08695180 uk-core:CommercialMotorVehicles 2022-08-31 08695180 uk-core:OtherPropertyPlantEquipment 2022-08-31 08695180 uk-core:OtherPropertyPlantEquipment 2023-08-31 08695180 uk-core:CommercialMotorVehicles 2023-08-31 08695180 2 uk-bus:Director1 2022-09-01 2023-08-31 08695180 2 uk-bus:Director1 2023-08-31 08695180 2 uk-bus:Director1 2022-08-31 iso4217:GBP xbrli:pure 08695180 uk-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 08695180 uk-bus:FRS102 2022-09-01 2023-08-31 08695180 uk-bus:FullAccounts 2022-09-01 2023-08-31 08695180 uk-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31
Duncan Brown Limited
Registered Number:08695180
For the year ended 31 August 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2023
Duncan Brown Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
08695180
As at 31 August 2023
Duncan Brown Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
371
541
2
371
541
Current assets
Trade and other receivables
2,144
2,358
3
4,792
Cash and cash equivalents
7,013
9,371
6,936
Trade and other payables: amounts falling due within one year
(7,439)
(8,094)
4
(503)
1,277
Net current assets
Total assets less current liabilities
1,648
38
1,648
Net assets
38
Capital and reserves
Called up share capital
1
1
Retained earnings
1,647
37
1,648
38
Shareholders' funds
For the year ended 31 August 2023 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 of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Duncan Keith Brown Director
These financial statements were approved and authorised for issue by the Board on 27 September 2023 and were signed by:
The notes form part of these financial statements
1 of 4
4
For the year ended 31 August 2023
Duncan Brown Limited
Notes to the Financial Statements
Statutory Information
Duncan Brown Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
08695180.
Principal place of business:
48 Clyde Avenue
Evesham
Worcestershire
WR11 3FE
Registered address:
40 High Street
Pershore
Worcestershire
WR10 1DP
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain
assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Property, plant and equipment
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
25% Straight line
25% Reducing balance
Motor vehicles
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
2 of 4
5
For the year ended 31 August 2023
Duncan Brown Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
£
£
£
Cost or valuation
At 01 September 2022
6,455
6,175
280
At 31 August 2023
280
6,175
6,455
Provision for depreciation and impairment
At 01 September 2022
5,914
5,774
140
Charge for year
170
100
70
At 31 August 2023
6,084
5,874
210
At 31 August 2023
Net book value
70
301
371
At 31 August 2022
140
401
541
3. Trade and other receivables
2022
2023
£
£
Trade debtors
1,752
1,605
Other debtors
606
539
2,144
2,358
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
1,426
1,608
Taxation and social security
6,644
5,831
Other creditors
24
-
8,094
7,439
5. Directors advances and guarantees
At 01/09/2022
Repaid
At 31/08/2023
£
£
£
Mr Duncan Keith Brown
Interest-free loan
-
204
204
-
204
204
3 of 4
6
For the year ended 31 August 2023
Duncan Brown Limited
Notes to the Financial Statements Continued
6. Average number of persons employed
During the year the average number of employees was 1.
7. Transition to FRS 102
The principal accounting polices applied in the preparation of the financial statements are set out above. These policies have
been consistently applied to all the years presented, unless otherwise stated. No changes have arisen as a result of the
transition to Section 1A of Financial Reporting Standard 102.
4 of 4