1 March 2022 false Taxfiler 2023.10 true 13177170business:PrivateLimitedCompanyLtd2022-03-012023-02-28 131771702022-02-28 131771702022-03-012023-02-28 13177170business:AuditExemptWithAccountantsReport2022-03-012023-02-28 13177170business:FilletedAccounts2022-03-012023-02-28 131771702023-02-28 13177170business:Director12022-03-012023-02-28 13177170business:Director22022-03-012023-02-28 13177170business:RegisteredOffice2022-03-012023-02-28 131771702022-02-28 13177170core:WithinOneYear2023-02-28 13177170core:WithinOneYear2022-02-28 13177170core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 13177170core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 13177170core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 13177170core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 13177170core:PreviouslyStatedAmount2023-02-28 13177170core:PreviouslyStatedAmount2022-02-28 13177170business:SmallEntities2022-03-012023-02-28 13177170countries:EnglandWales2022-03-012023-02-28 13177170core:FurnitureFittings2022-03-012023-02-28 13177170core:ComputerEquipment2022-03-012023-02-28 13177170core:FurnitureFittings2022-02-28 13177170core:ComputerEquipment2022-02-28 13177170core:FurnitureFittings2023-02-28 13177170core:ComputerEquipment2023-02-28 131771702021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. 13177170 (England and Wales)
BROWNS HR LTD Unaudited accounts for the year ended 28 February 2023
BROWNS HR LTD Unaudited accounts Contents
Page
- 2 -
BROWNS HR LTD Company Information for the year ended 28 February 2023
Directors
Jacqueline Brown Christopher Brown
Company Number
13177170 (England and Wales)
Registered Office
Unit 14 The Barns Hewell Lane, Tardebigge Bromsgrove Worcs B60 1LP
Accountants
AC Counts & Services Ltd Office 42 Imex Business Centre, Oxleasow Road Redditch Worcestershire B98 0RE
- 3 -
BROWNS HR LTD Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,697 
- 
Current assets
Debtors
1,464 
1,466 
Cash at bank and in hand
1,100 
13,119 
2,564 
14,585 
Creditors: amounts falling due within one year
(4,163)
(14,554)
Net current (liabilities)/assets
(1,599)
31 
Net assets
98 
31 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
97 
30 
Shareholders' funds
98 
31 
For the year ending 28 February 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 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 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 of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by
Jacqueline Brown Director Company Registration No. 13177170
- 4 -
BROWNS HR LTD Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
BROWNS HR LTD is a private company, limited by shares, registered in England and Wales, registration number 13177170. The registered office is Unit 14 The Barns, Hewell Lane, Tardebigge, Bromsgrove, Worcs, B60 1LP.
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 year, 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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Going concern
The financial statements have been prepared on a going concern basis. This assumes the continued support of the director. The director has indicated her support will continue for the foreseeable future.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
5 Years Straight Line Method
Computer equipment
4 Years Straight Line Method
- 5 -
BROWNS HR LTD Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
- 
- 
- 
Additions
453 
1,780 
2,233 
At 28 February 2023
453 
1,780 
2,233 
Depreciation
Charge for the year
91 
445 
536 
At 28 February 2023
91 
445 
536 
Net book value
At 28 February 2023
362 
1,335 
1,697 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,463 
1,465 
Other debtors
1 
1 
1,464 
1,466 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
340 
572 
Trade creditors
31 
161 
Taxes and social security
- 
2,430 
Proposed dividends
1,500 
10,200 
Loans from directors
2,292 
1,191 
4,163 
14,554 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -