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REGISTERED NUMBER: 06540320 (England and Wales)





















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

J Brownlow Limited

J Brownlow Limited (Registered number: 06540320)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


J Brownlow Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: J Brownlow





REGISTERED OFFICE: Daisy Cottage
Flaggrass Hill Road
March
Cambridgeshire
PE15 0BY





REGISTERED NUMBER: 06540320 (England and Wales)





ACCOUNTANTS: Pinfold & Co
8 Deben Mill Business Centre
Old Maltings Approach
Woodbridge
Suffolk
IP12 1BL

J Brownlow Limited (Registered number: 06540320)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,358 4,478

CURRENT ASSETS
Debtors 14,312 5,783
Cash at bank 2,898 4,215
17,210 9,998
CREDITORS
Amounts falling due within one year 7,505 2,778
NET CURRENT ASSETS 9,705 7,220
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,063

11,698

PROVISIONS FOR LIABILITIES 5 638 851
NET ASSETS 12,425 10,847

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 12,325 10,747
SHAREHOLDERS' FUNDS 12,425 10,847

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

J Brownlow Limited (Registered number: 06540320)

Abridged Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2024 and were signed by:





J Brownlow - Director


J Brownlow Limited (Registered number: 06540320)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

J Brownlow 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
The turnover represents net invoiced sales of services, excluding value added tax, arising from carpentry.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 (2023 - 1 ) .

J Brownlow Limited (Registered number: 06540320)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 31 March 2024 28,342
DEPRECIATION
At 1 April 2023 23,864
Charge for year 1,120
At 31 March 2024 24,984
NET BOOK VALUE
At 31 March 2024 3,358
At 31 March 2023 4,478

5. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 638 851

Deferred
tax
£   
Balance at 1 April 2023 851
Credit to Statement of Income and Retained Earnings during year (213 )
Balance at 31 March 2024 638

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100

7. SUMMARY OF TRANSACTIONS WITH DIRECTORS

The following advances by and repayments to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
J Brownlow
Balance outstanding at start of year 1,435 147
Amounts advanced 39,680 26,285
Amounts repaid (40,945 ) (24,997 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 170 1,435

J Brownlow Limited (Registered number: 06540320)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the director by virtue of his shareholdings.