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REGISTERED NUMBER: 03709042 (England and Wales)















Browns Whitehouse Buckingham Limited

Unaudited Financial Statements for the Year Ended 31 March 2023






Browns Whitehouse Buckingham Limited (Registered number: 03709042)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 7


Browns Whitehouse Buckingham Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: T C Brown
S I Brown
H C Brown (Snr)
H C Brown (Jnr)





REGISTERED OFFICE: Chandos House
School Lane
Buckingham
Buckinghamshire
MK18 1HD





REGISTERED NUMBER: 03709042 (England and Wales)





ACCOUNTANTS: Tearle & Carver Limited
Chandos House
School Lane
Buckingham
Buckinghamshire
MK18 1HD

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Browns Whitehouse Buckingham Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Browns Whitehouse Buckingham Limited for the year ended 31 March 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Browns Whitehouse Buckingham Limited, as a body, in accordance with the terms of our engagement letter dated 30 October 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Browns Whitehouse Buckingham Limited and state those matters that we have agreed to state to the Board of Directors of Browns Whitehouse Buckingham Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Browns Whitehouse Buckingham Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Browns Whitehouse Buckingham Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Browns Whitehouse Buckingham Limited. You consider that Browns Whitehouse Buckingham Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Browns Whitehouse Buckingham Limited. 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 statutory financial statements.






Tearle & Carver Limited
Chandos House
School Lane
Buckingham
Buckinghamshire
MK18 1HD


4 October 2023

Browns Whitehouse Buckingham Limited (Registered number: 03709042)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,435 8,407

CURRENT ASSETS
Stocks 903 903
Debtors 5 264,017 231,955
Cash at bank 11,637 11,545
276,557 244,403
CREDITORS
Amounts falling due within one year 6 278,038 219,348
NET CURRENT (LIABILITIES)/ASSETS (1,481 ) 25,055
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,954

33,462

CREDITORS
Amounts falling due after more than one
year

7

(21,667

)

(31,667

)

PROVISIONS FOR LIABILITIES (1,287 ) (1,681 )
NET (LIABILITIES)/ASSETS (18,000 ) 114

CAPITAL AND RESERVES
Called up share capital 8 110 110
Retained earnings (18,110 ) 4
SHAREHOLDERS' FUNDS (18,000 ) 114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

Browns Whitehouse Buckingham Limited (Registered number: 03709042)

Balance Sheet - continued
31 March 2023


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2023 and were signed on its behalf by:





H C Brown (Snr) - Director


Browns Whitehouse Buckingham Limited (Registered number: 03709042)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Browns Whitehouse Buckingham Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 12.5% on reducing balance
Fixtures and fittings - 12.5% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 18 ) .

Browns Whitehouse Buckingham Limited (Registered number: 03709042)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 April 2022 65,892 86,364 152,256
Additions - 133 133
At 31 March 2023 65,892 86,497 152,389
DEPRECIATION
At 1 April 2022 65,717 78,132 143,849
Charge for year 58 2,047 2,105
At 31 March 2023 65,775 80,179 145,954
NET BOOK VALUE
At 31 March 2023 117 6,318 6,435
At 31 March 2022 175 8,232 8,407

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 254,208 221,798
Directors' current accounts 9,809 10,157
264,017 231,955

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 13,070 5,886
Corporation tax - 9,522
Social security and other taxes 2,179 2,728
VAT 10,441 12,272
Other creditors 215,085 141,578
Accruals and deferred income 27,263 37,362
278,038 219,348

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 11,667 21,667
21,667 31,667

Browns Whitehouse Buckingham Limited (Registered number: 03709042)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
80 Ordinary A £1 80 80
30 Ordinary B £1 30 30
110 110

9. RELATED PARTY DISCLOSURES

T C Brown
Director
2023 2022
£ £
Amount due from related party at the balance sheet date (9,809 ) (10,157 )

This was repaid to the company within 9 months of the year end.