2022-12-012023-11-302023-11-30false10485268BROWN & GRAY 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BROWN & GRAY LTD

Registered Number
10485268
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

BROWN & GRAY LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

Thomas Shaw
Anita Cassetta

Registered Address

Ground Floor 66 High Street
Lewes
BN7 1XG

Registered Number

10485268 (England and Wales)
BROWN & GRAY LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,4285,964
4,4285,964
Current assets
Debtors18,66433,535
Cash at bank and on hand106,783116,171
125,447149,706
Creditors amounts falling due within one year4(28,264)(47,924)
Net current assets (liabilities)97,183101,782
Total assets less current liabilities101,611107,746
Creditors amounts falling due after one year5(12,044)(17,829)
Net assets89,56789,917
Capital and reserves
Called up share capital100100
Profit and loss account89,46789,817
Shareholders' funds89,56789,917
The financial statements were approved and authorised for issue by the Board of Directors on 20 August 2024, and are signed on its behalf by:
Thomas Shaw
Director
Registered Company No. 10485268
BROWN & GRAY LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 December 2237,79110,61648,407
Additions645-645
At 30 November 2338,43610,61649,052
Depreciation and impairment
At 01 December 2235,6296,81442,443
Charge for year6881,4932,181
At 30 November 2336,3178,30744,624
Net book value
At 30 November 232,1192,3094,428
At 30 November 222,1623,8025,964
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-1,190
Bank borrowings and overdrafts20,89428,812
Taxation and social security5,56816,120
Accrued liabilities and deferred income1,8021,802
Total28,26447,924
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts12,04417,829
Total12,04417,829