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REGISTERED NUMBER: 05314882 (England and Wales)












D BROWN & FAMILY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2023






D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D BROWN & FAMILY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: D A D Brown





SECRETARY:





REGISTERED OFFICE: Buttyland Caravan And Camping Park
Station Road
Manorbier
Tenby
Pembrokeshire
SA70 7SX





REGISTERED NUMBER: 05314882 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 969,711 591,128

CURRENT ASSETS
Stocks 8,000 3,000
Debtors 5 101,843 158,491
Cash at bank and in hand 27,589 57,970
137,432 219,461
CREDITORS
Amounts falling due within one year 6 156,145 259,483
NET CURRENT LIABILITIES (18,713 ) (40,022 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

950,998

551,106

CREDITORS
Amounts falling due after more than one
year

7

(397,451

)

(92,590

)

PROVISIONS FOR LIABILITIES (8,041 ) (8,041 )
NET ASSETS 545,506 450,475

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 545,503 450,472
SHAREHOLDERS' FUNDS 545,506 450,475

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

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

The director acknowledges his 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 26 July 2024 and were signed by:





D A D Brown - Director


D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

D Brown & Family 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.

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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2022 - 19 ) .

D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. TANGIBLE FIXED ASSETS
Caravans
Freehold Plant and and Motor
property Machinery lodges vehicles Totals
£    £    £    £    £   
COST
At 1 November 2022 566,896 174,847 43,500 3,000 788,243
Additions 403,303 19,000 - - 422,303
At 31 October 2023 970,199 193,847 43,500 3,000 1,210,546
DEPRECIATION
At 1 November 2022 51,406 134,235 8,700 2,774 197,115
Charge for year 19,404 19,910 4,350 56 43,720
At 31 October 2023 70,810 154,145 13,050 2,830 240,835
NET BOOK VALUE
At 31 October 2023 899,389 39,702 30,450 170 969,711
At 31 October 2022 515,490 40,612 34,800 226 591,128

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 100,826 155,000
Other debtors 1,017 3,491
101,843 158,491

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 7,478
Trade creditors 22,144 22,539
Taxation and social security 74,749 118,539
Other creditors 59,252 110,927
156,145 259,483

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 341,951 37,090
Other creditors 55,500 55,500
397,451 92,590

8. RELATED PARTY DISCLOSURES

During the year the company employed family members of a director, salaries of £8,022 (2022 £32,595) were paid, all salaries at a fair market value and no amounts were outstanding at the year end.

9. ULTIMATE CONTROLLING PARTY

During the period under review the company was controlled by D A D Brown, by virtue of his 100% holding of the issued share capital.

D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

10. GRANT INCOME

During the period the company received the following grants relating to the Covid-19 pandemic.

2023 2022

Welsh Government/Pembrokeshire County Council - 2,000