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Browns Of Surrey Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11145192
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 713 191
713 191
CURRENT ASSETS
Stocks 5 31,772 16,913
Cash at bank and in hand 6,921 21,622
38,693 38,535
Creditors: Amounts Falling Due Within One Year 6 (50,876 ) (44,468 )
NET CURRENT ASSETS (LIABILITIES) (12,183 ) (5,933 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,470 ) (5,742 )
NET LIABILITIES (11,470 ) (5,742 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (11,471 ) (5,743 )
SHAREHOLDERS' FUNDS (11,470) (5,742)
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Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
I Brown
Director
26 October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Browns Of Surrey Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11145192 . The registered office is Pinetree Cottage Shere Road, West Horsley, Leatherhead, Surrey, KT24 6EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The sole shareholder has confirmed that he will continue to support the company for the foreseeable future, therefore the accounts have been prepared on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2023 716
Additions 760
As at 31 January 2024 1,476
...CONTINUED
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Depreciation
As at 1 February 2023 525
Provided during the period 238
As at 31 January 2024 763
Net Book Value
As at 31 January 2024 713
As at 1 February 2023 191
5. Stocks
2024 2023
£ £
Stock 31,772 16,913
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 50,876 44,468
7. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 0.01 each 1 1
8. Related Party Transactions
At the year end the company owed the director £34,227 (2023 - £28,717). 
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