10004398falsetimber contractor2022-03-012023-02-28http://www.companieshouse.gov.uk/2022-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2022-02-28http://www.companieshouse.gov.uk/cd:Director12022-03-012023-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2023-02-28http://www.companieshouse.gov.uk/pt:MotorCars2022-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-03-012023-02-28http://www.companieshouse.gov.uk/pt:MotorCars2023-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-03-012023-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-02-28http://www.companieshouse.gov.uk/2022-03-012023-02-28http://www.companieshouse.gov.uk/2022-02-28http://www.companieshouse.gov.uk/cd:FRS1022022-03-012023-02-28http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2022-03-012023-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-03-012023-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 10004398

H. D. Brown Limited

ACCOUNTS
FOR THE YEAR ENDED 28/02/2023

Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

H. D. Brown Limited

ACCOUNTS
FOR THE YEAR ENDED 28/02/2023
DIRECTORS
H D Brown
REGISTERED OFFICE
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10004398
ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

H. D. Brown Limited

ACCOUNTS
FOR THEYEARENDED28/02/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

H. D. Brown Limited

BALANCE SHEET AT 28/02/2023
20232022
Notes££
FIXED ASSETS
Tangible assets23,2094,279
CURRENT ASSETS
Debtors31,1405,033
Cash at bank and in hand53,01965,085
54,15970,118
CREDITORS: Amounts falling due within one year432,59713,695
NET CURRENT ASSETS21,56256,423
TOTAL ASSETS LESS CURRENT LIABILITIES24,77160,702
CAPITAL AND RESERVES
Called up share capital11
Profit and loss account24,77060,701
SHAREHOLDERS' FUNDS24,77160,702
For the year ending 28/02/2023 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 29/06/2023 and signed on their behalf by
.............................
H D Brown
Director

H. D. Brown Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax as calculated under the Flat Rate Scheme and trade discounts. Invoices are raised upon the provision of services.
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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.
1d. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Motor Vehiclesreducing balance 25%
1e. Government Grants
Government grants providing immediate financial assistance for Covid 19 are recognised in profit and loss in the year in which they are received.

H. D. Brown Limited

2. TANGIBLE FIXED ASSETS
Motor VehiclesTotal
££
Cost
At 01/03/202214,15414,154
At 28/02/202314,15414,154
Depreciation
At 01/03/20229,8759,875
For the year1,0701,070
At 28/02/202310,94510,945
Net Book Amounts
At 28/02/20233,2093,209
At 28/02/20224,2794,279
3. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors-5,033
UK corporation tax1,140-
1,1405,033
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax-4,621
VAT-1,405
Directors current account31,8976,969
Accruals700700
32,59713,695
5. EMPLOYEES
20232022
No.No.
Average number of employees11

H. D. Brown Limited

6. RELATED PARTY TRANSACTIONS
A salary of £6,801 (2022 - £8,839) was paid to the director during the year.
Dividends of £30,000 (2022 - £2,500) were paid to the director during the year.
At the balance sheet date a loan of £31,897 (2022 - £6,969) was owed to the director. The loan is interest free, unsecured and repayable on demand.
7. COMPANY INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 10004398.
The company's registered office is 6 Brunswick Street, Carlisle CA1 1PN.