2023-09-01 08695180 2024-08-31 08695180 2023-09-01 2024-08-31 08695180 2023-08-31 08695180 2022-09-01 2023-08-31 08695180 uk-core:WithinOneYear 2023-08-31 08695180 uk-core:WithinOneYear 2024-08-31 08695180 uk-core:ShareCapital 2024-08-31 08695180 uk-core:ShareCapital 2023-08-31 08695180 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 08695180 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 08695180 uk-bus:Director1 2023-09-01 2024-08-31 08695180 uk-core:OtherPropertyPlantEquipment 2023-09-01 2024-08-31 08695180 uk-core:CommercialMotorVehicles 2023-09-01 2024-08-31 08695180 uk-core:CommercialMotorVehicles 2023-08-31 08695180 uk-core:OtherPropertyPlantEquipment 2023-08-31 08695180 uk-core:OtherPropertyPlantEquipment 2024-08-31 08695180 uk-core:CommercialMotorVehicles 2024-08-31 iso4217:GBP xbrli:pure 08695180 uk-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 08695180 uk-bus:FRS102 2023-09-01 2024-08-31 08695180 uk-bus:FilletedAccounts 2023-09-01 2024-08-31 08695180 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31
Duncan Brown Limited
Registered Number:08695180
For the year ended 31 August 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2024
Duncan Brown Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
08695180
As at 31 August 2024
Duncan Brown Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
226
371
2
226
371
Current assets
Trade and other receivables
2,358
1,762
3
7,013
Cash and cash equivalents
7,096
8,858
9,371
Trade and other payables: amounts falling due within one year
(8,094)
(6,672)
4
1,277
2,186
Net current assets
Total assets less current liabilities
2,412
1,648
2,412
Net assets
1,648
Capital and reserves
Called up share capital
1
1
Retained earnings
2,411
1,647
2,412
1,648
Shareholders' funds
For the year ended 31 August 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Duncan Keith Brown Director
These financial statements were approved and authorised for issue by the Board on 29 October 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2024
Duncan Brown Limited
Notes to the Financial Statements
Statutory Information
Duncan Brown Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
08695180.
Principal place of business:
48 Clyde Avenue
Evesham
Worcestershire
WR11 3FE
Registered address:
40 High Street
Pershore
Worcestershire
WR10 1DP
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain
assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25% Straight line
25% Reducing balance
Motor vehicles
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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5
For the year ended 31 August 2024
Duncan Brown Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
£
£
£
Cost or valuation
At 01 September 2023
6,455
6,175
280
At 31 August 2024
280
6,175
6,455
Provision for depreciation and impairment
At 01 September 2023
6,084
5,874
210
Charge for year
145
75
70
At 31 August 2024
6,229
5,949
280
At 31 August 2024
Net book value
-
226
226
At 31 August 2023
70
301
371
3. Trade and other receivables
2023
2024
£
£
Trade debtors
554
1,752
Other debtors
1,208
606
2,358
1,762
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
1,556
1,426
Taxation and social security
5,114
6,644
Other creditors
2
24
6,672
8,094
5. Average number of persons employed
During the year the average number of employees was 1.
6. Transition to FRS 102
The principal accounting polices applied in the preparation of the financial statements are set out above. These policies have
been consistently applied to all the years presented, unless otherwise stated. No changes have arisen as a result of the
transition to Section 1A of Financial Reporting Standard 102.
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