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REGISTERED NUMBER: 05946038 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Raven Brown Limited

Raven Brown Limited (Registered number: 05946038)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

Raven Brown Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: M D Brown





SECRETARY: F W Brown





REGISTERED OFFICE: Cranham House
Shenstone
Kidderminster
Worcestershire
DY10 4DL





REGISTERED NUMBER: 05946038 (England and Wales)





ACCOUNTANTS: Kenneth Morris Limited
1 Aston Court
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3AL

Raven Brown Limited (Registered number: 05946038)

Abridged Balance Sheet
29 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 257,016 270,227

CURRENT ASSETS
Debtors 439 251
Cash at bank 32,460 31,950
32,899 32,201
CREDITORS
Amounts falling due within one year 2,172 2,079
NET CURRENT ASSETS 30,727 30,122
TOTAL ASSETS LESS CURRENT
LIABILITIES

287,743

300,349

PROVISIONS FOR LIABILITIES 6,014 7,968
NET ASSETS 281,729 292,381

CAPITAL AND RESERVES
Called up share capital 970 970
Retained earnings 280,759 291,411
SHAREHOLDERS' FUNDS 281,729 292,381

Raven Brown Limited (Registered number: 05946038)

Abridged Balance Sheet - continued
29 February 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

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 Income Statement and an abridged Balance Sheet for the year ended 29 February 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 2 September 2024 and were signed by:





M D Brown - Director


Raven Brown Limited (Registered number: 05946038)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Raven Brown 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 as modified by the revaluation of certain assets.

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.

Fixed asset investments
Listed investments are included at fair value. Investments in unlisted shares are included at historical cost and adjusted for differences in exchange rates.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Raven Brown Limited (Registered number: 05946038)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST OR VALUATION
At 1 March 2023 270,227
Additions 34,932
Disposals (30,432 )
Revaluations (17,711 )
At 29 February 2024 257,016
NET BOOK VALUE
At 29 February 2024 257,016
At 28 February 2023 270,227

Cost or valuation at 29 February 2024 is represented by:
Totals
£   
Valuation in 2018 88,849
Valuation in 2019 (8,190 )
Valuation in 2020 (13,199 )
Valuation in 2021 (22,420 )
Valuation in 2022 14,552
Valuation in 2023 4,113
Valuation in 2024 (18,450 )
Cost 211,761
257,016

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 211,761 206,522

Fixed asset listed investments were valued on an open market basis on 28 February 2024 by EFG Harris Allday .

5. CONTINGENT LIABILITIES

There were no material contingent liabilities as at the year end.

6. POST BALANCE SHEET EVENTS

There are no material post balance sheet events.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Raven Brown Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Raven Brown Limited for the year ended 29 February 2024 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Raven Brown Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Raven Brown Limited and state those matters that we have agreed to state to the director of Raven Brown Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Raven Brown Limited and its director for our work or for this report.

It is your duty to ensure that Raven Brown Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Raven Brown Limited. You consider that Raven Brown Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Raven Brown Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Kenneth Morris Limited
1 Aston Court
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3AL


2 September 2024