IRIS Accounts Production v23.3.0.418 08783361 director 1.6.22 31.5.23 31.5.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh087833612022-05-31087833612023-05-31087833612022-06-012023-05-31087833612021-05-31087833612021-06-012022-05-31087833612022-05-3108783361ns10:Originalns15:EnglandWales2022-06-012023-05-3108783361ns14:PoundSterlingns10:Original2022-06-012023-05-3108783361ns10:Originalns10:Director12022-06-012023-05-3108783361ns10:Original2022-06-012023-05-3108783361ns10:Original2023-05-3108783361ns10:Originalns10:PrivateLimitedCompanyLtd2022-06-012023-05-3108783361ns10:Originalns10:SmallEntities2022-06-012023-05-3108783361ns10:Originalns10:AuditExempt-NoAccountantsReport2022-06-012023-05-3108783361ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-06-012023-05-3108783361ns10:SmallCompaniesRegimeForAccountsns10:Original2022-06-012023-05-3108783361ns10:Originalns10:FullAccounts2022-06-012023-05-3108783361ns10:Originalns10:OrdinaryShareClass12022-06-012023-05-3108783361ns10:Originalns10:RegisteredOffice2022-06-012023-05-3108783361ns10:Original2022-05-3108783361ns10:Originalns5:CurrentFinancialInstruments2023-05-3108783361ns10:Originalns5:CurrentFinancialInstruments2022-05-3108783361ns5:ShareCapitalns10:Original2023-05-3108783361ns5:ShareCapitalns10:Original2022-05-3108783361ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-05-3108783361ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-05-3108783361ns10:Originalns5:FurnitureFittings2022-06-012023-05-3108783361ns10:Originalns5:ComputerEquipment2022-06-012023-05-3108783361ns10:Original2021-06-012022-05-3108783361ns10:Originalns5:FurnitureFittings2022-05-3108783361ns10:Originalns5:ComputerEquipment2022-05-3108783361ns10:Original2022-05-3108783361ns10:Originalns5:FurnitureFittings2023-05-3108783361ns10:Originalns5:ComputerEquipment2023-05-3108783361ns10:Originalns5:FurnitureFittings2022-05-3108783361ns10:Originalns5:ComputerEquipment2022-05-3108783361ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-3108783361ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-05-3108783361ns10:Originalns10:OrdinaryShareClass12023-05-31
REGISTERED NUMBER: 08783361 (England and Wales)






Browns BG Limited

Financial Statements

for the Year Ended 31 May 2023






Browns BG Limited (Registered number: 08783361)

Contents of the Financial Statements
for the year ended 31 May 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Browns BG Limited

Company Information
for the year ended 31 May 2023







DIRECTOR: Mrs D Brown





REGISTERED OFFICE: Woodlands
Woolley Colliery Road
Darton
Barnsley
South Yorkshire
S75 5JE





REGISTERED NUMBER: 08783361 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Chartered Accountants
33 George Street
Wakefield
West Yorkshire
WF1 1LX

Browns BG Limited (Registered number: 08783361)

Balance Sheet
31 May 2023

2023 2022
Notes £ £
CURRENT ASSETS
Debtors 5 238 299
Cash at bank 179,851 238,646
180,089 238,945
CREDITORS
Amounts falling due within one year 6 106,649 127,710
NET CURRENT ASSETS 73,440 111,235
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,440

111,235

Browns BG Limited (Registered number: 08783361)

Balance Sheet - continued
31 May 2023

2023 2022
Notes £ £

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 73,340 111,135
SHAREHOLDERS' FUNDS 73,440 111,235

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

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

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2023 and were signed by:





Mrs D Brown - Director


Browns BG Limited (Registered number: 08783361)

Notes to the Financial Statements
for the year ended 31 May 2023


1. STATUTORY INFORMATION

Browns BG 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.

The functional and presentational currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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.

Going concern
The company ceased trading on 1 June 2021. As required by UK accounting standards, the director has prepared the financial statements on the basis that the company is no longer a going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Browns BG Limited (Registered number: 08783361)

Notes to the Financial Statements - continued
for the year ended 31 May 2023


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 June 2022
and 31 May 2023 640 875 1,515
DEPRECIATION
At 1 June 2022
and 31 May 2023 640 875 1,515
NET BOOK VALUE
At 31 May 2023 - - -
At 31 May 2022 - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other debtors 238 238
VAT - 61
238 299

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors - 1,403
Directors' current accounts 104,338 124,086
Accruals and deferred income 2,311 2,221
106,649 127,710

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100