2022-12-012024-03-312024-03-31false11698582BROWNING MCBAIN LTD2024-09-06iso4217:GBPxbrli:pure116985822022-12-01116985822024-03-31116985822022-12-012024-03-31116985822021-12-01116985822022-11-30116985822021-12-012022-11-3011698582bus:SmallEntities2022-12-012024-03-3111698582bus:AuditExempt-NoAccountantsReport2022-12-012024-03-3111698582bus:AbridgedAccounts2022-12-012024-03-3111698582bus:PrivateLimitedCompanyLtd2022-12-012024-03-3111698582core:WithinOneYear2024-03-3111698582core:AfterOneYear2024-03-3111698582core:WithinOneYear2022-11-3011698582core:AfterOneYear2022-11-3011698582core:ShareCapital2024-03-3111698582core:SharePremium2024-03-3111698582core:RevaluationReserve2024-03-3111698582core:OtherReservesSubtotal2024-03-3111698582core:RetainedEarningsAccumulatedLosses2024-03-3111698582core:ShareCapital2022-11-3011698582core:SharePremium2022-11-3011698582core:RevaluationReserve2022-11-3011698582core:OtherReservesSubtotal2022-11-3011698582core:RetainedEarningsAccumulatedLosses2022-11-3011698582core:LandBuildings2024-03-3111698582core:PlantMachinery2024-03-3111698582core:Vehicles2024-03-3111698582core:FurnitureFittings2024-03-3111698582core:OfficeEquipment2024-03-3111698582core:NetGoodwill2024-03-3111698582core:IntangibleAssetsOtherThanGoodwill2024-03-3111698582core:ListedExchangeTraded2024-03-3111698582core:UnlistedNon-exchangeTraded2024-03-3111698582core:LandBuildings2022-11-3011698582core:PlantMachinery2022-11-3011698582core:Vehicles2022-11-3011698582core:FurnitureFittings2022-11-3011698582core:OfficeEquipment2022-11-3011698582core:NetGoodwill2022-11-3011698582core:IntangibleAssetsOtherThanGoodwill2022-11-3011698582core:ListedExchangeTraded2022-11-3011698582core:UnlistedNon-exchangeTraded2022-11-3011698582core:LandBuildings2022-12-012024-03-3111698582core:PlantMachinery2022-12-012024-03-3111698582core:Vehicles2022-12-012024-03-3111698582core:FurnitureFittings2022-12-012024-03-3111698582core:OfficeEquipment2022-12-012024-03-3111698582core:NetGoodwill2022-12-012024-03-3111698582core:IntangibleAssetsOtherThanGoodwill2022-12-012024-03-3111698582core:ListedExchangeTraded2022-12-012024-03-3111698582core:UnlistedNon-exchangeTraded2022-12-012024-03-3111698582core:MoreThanFiveYears2022-12-012024-03-3111698582core:Non-currentFinancialInstruments2024-03-3111698582core:Non-currentFinancialInstruments2022-11-3011698582dpl:CostSales2022-12-012024-03-3111698582dpl:DistributionCosts2022-12-012024-03-3111698582core:LandBuildings2022-12-012024-03-3111698582core:PlantMachinery2022-12-012024-03-3111698582core:Vehicles2022-12-012024-03-3111698582core:FurnitureFittings2022-12-012024-03-3111698582core:OfficeEquipment2022-12-012024-03-3111698582dpl:AdministrativeExpenses2022-12-012024-03-3111698582core:NetGoodwill2022-12-012024-03-3111698582core:IntangibleAssetsOtherThanGoodwill2022-12-012024-03-3111698582dpl:GroupUndertakings2022-12-012024-03-3111698582dpl:ParticipatingInterests2022-12-012024-03-3111698582dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012024-03-3111698582core:ListedExchangeTraded2022-12-012024-03-3111698582dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012024-03-3111698582core:UnlistedNon-exchangeTraded2022-12-012024-03-3111698582dpl:CostSales2021-12-012022-11-3011698582dpl:DistributionCosts2021-12-012022-11-3011698582core:LandBuildings2021-12-012022-11-3011698582core:PlantMachinery2021-12-012022-11-3011698582core:Vehicles2021-12-012022-11-3011698582core:FurnitureFittings2021-12-012022-11-3011698582core:OfficeEquipment2021-12-012022-11-3011698582dpl:AdministrativeExpenses2021-12-012022-11-3011698582core:NetGoodwill2021-12-012022-11-3011698582core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3011698582dpl:GroupUndertakings2021-12-012022-11-3011698582dpl:ParticipatingInterests2021-12-012022-11-3011698582dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3011698582core:ListedExchangeTraded2021-12-012022-11-3011698582dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3011698582core:UnlistedNon-exchangeTraded2021-12-012022-11-3011698582core:NetGoodwill2024-03-3111698582core:IntangibleAssetsOtherThanGoodwill2024-03-3111698582core:LandBuildings2024-03-3111698582core:PlantMachinery2024-03-3111698582core:Vehicles2024-03-3111698582core:FurnitureFittings2024-03-3111698582core:OfficeEquipment2024-03-3111698582core:AfterOneYear2024-03-3111698582core:WithinOneYear2024-03-3111698582core:ListedExchangeTraded2024-03-3111698582core:UnlistedNon-exchangeTraded2024-03-3111698582core:ShareCapital2024-03-3111698582core:SharePremium2024-03-3111698582core:RevaluationReserve2024-03-3111698582core:OtherReservesSubtotal2024-03-3111698582core:RetainedEarningsAccumulatedLosses2024-03-3111698582core:NetGoodwill2022-11-3011698582core:IntangibleAssetsOtherThanGoodwill2022-11-3011698582core:LandBuildings2022-11-3011698582core:PlantMachinery2022-11-3011698582core:Vehicles2022-11-3011698582core:FurnitureFittings2022-11-3011698582core:OfficeEquipment2022-11-3011698582core:AfterOneYear2022-11-3011698582core:WithinOneYear2022-11-3011698582core:ListedExch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BROWNING MCBAIN LTD

Registered Number
11698582
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

BROWNING MCBAIN LTD
Company Information
for the period from 1 December 2022 to 31 March 2024

Directors

WALLER, Sara Mahnaz
WALLER, Miles Raymond

Registered Address

43 Grosvenor Park Grosvenor Park
London
SE5 0NH

Registered Number

11698582 (England and Wales)
BROWNING MCBAIN LTD
Statement of Financial Position
31 March 2024

Notes

31 Mar 2024

30 Nov 2022

£

£

£

£

Fixed assets
Tangible assets3719-
719-
Current assets
Debtors4100,11228,945
Cash at bank and on hand45,70717,861
145,81946,806
Creditors amounts falling due within one year5(39,543)(19,633)
Net current assets (liabilities)106,27627,173
Total assets less current liabilities106,99527,173
Net assets106,99527,173
Capital and reserves
Profit and loss account106,99527,173
Shareholders' funds106,99527,173
The financial statements were approved and authorised for issue by the Board of Directors on 6 September 2024, and are signed on its behalf by:
WALLER, Sara Mahnaz
Director
Registered Company No. 11698582
BROWNING MCBAIN LTD
Notes to the Financial Statements
for the period ended 31 March 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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:
2.Average number of employees

20242022
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
Additions719
At 31 March 24719
Net book value
At 31 March 24719
At 30 November 22-
4.Debtors: amounts due within one year

2024

2022

££
Trade debtors / trade receivables40,240-
Other debtors59,87228,945
Total100,11228,945
5.Creditors: amounts due within one year

2024

2022

££
Trade creditors / trade payables-5,504
Taxation and social security26,629-
Accrued liabilities and deferred income12,91414,129
Total39,54319,633
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.