1 February 2022 false Taxfiler 2023.9 SC440877business:PrivateLimitedCompanyLtd2022-02-012023-03-31 SC4408772022-01-31 SC4408772022-02-012023-03-31 SC440877business:AuditExemptWithAccountantsReport2022-02-012023-03-31 SC440877business:FilletedAccounts2022-02-012023-03-31 SC4408772023-03-31 SC440877business:Director12022-02-012023-03-31 SC440877business:RegisteredOffice2022-02-012023-03-31 SC4408772022-01-31 SC440877core:WithinOneYear2023-03-31 SC440877core:WithinOneYear2022-01-31 SC440877core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC440877core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 SC440877core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC440877core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 SC440877core:PreviouslyStatedAmount2023-03-31 SC440877core:PreviouslyStatedAmount2022-01-31 SC440877business:SmallEntities2022-02-012023-03-31 SC440877countries:Scotland2022-02-012023-03-31 SC440877core:AdditionsToInvestments2023-03-31 SC440877core:RevaluationsIncreaseDecreaseInInvestments2023-03-31 SC440877core:AfterOneYear2023-03-31 SC440877core:AfterOneYear2022-01-31 SC4408772021-02-012022-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC440877 (Scotland)
John Brown And Company Limited Unaudited accounts for the period from 1 February 2022 to 31 March 2023
John Brown And Company Limited Unaudited accounts Contents
Page
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John Brown And Company Limited Company Information for the period from 1 February 2022 to 31 March 2023
Director
John Brown
Company Number
SC440877 (Scotland)
Registered Office
20 Pentland Avenue Edinburgh Midlothian EH13 0HZ Scotland
Accountants
AGL Tax Solutions LLP 2A Station Yard Haddington East Lothian EH41 3PP
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John Brown And Company Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
72,766 
74,516 
Current assets
Debtors
10,548 
13,311 
Cash at bank and in hand
315,325 
328,033 
325,873 
341,344 
Creditors: amounts falling due within one year
(6,845)
(13,627)
Net current assets
319,028 
327,717 
Net assets
391,794 
402,233 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
391,793 
402,232 
Shareholders' funds
391,794 
402,233 
For the period ending 31 March 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 October 2023 and were signed on its behalf by
John Brown Director Company Registration No. SC440877
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John Brown And Company Limited Notes to the Accounts for the period from 1 February 2022 to 31 March 2023
1
Statutory information
John Brown And Company Limited is a private company, limited by shares, registered in Scotland, registration number SC440877. The registered office is 20 Pentland Avenue, Edinburgh, Midlothian, EH13 0HZ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
4
Investments
Other investments 
£ 
Valuation at 1 February 2022
74,516 
Additions
735 
Fair value adjustments
(2,485)
Valuation at 31 March 2023
72,766 
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John Brown And Company Limited Notes to the Accounts for the period from 1 February 2022 to 31 March 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
2,560 
Accrued income and prepayments
10,250 
751 
Other debtors
- 
10,000 
10,250 
13,311 
Amounts falling due after more than one year
Other debtors
298 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
2,045 
8,827 
Accruals
4,800 
4,800 
6,845 
13,627 
7
Average number of employees
During the period the average number of employees was 1 (2022: 1).
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