2023-04-012024-03-312024-03-31false06820357J H BROWN LTD2024-09-1743390iso4217:GBPxbrli:pure068203572023-04-01068203572024-03-31068203572023-04-012024-03-31068203572022-04-01068203572023-03-31068203572022-04-012023-03-3106820357bus:SmallEntities2023-04-012024-03-3106820357bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3106820357bus:FullAccounts2023-04-012024-03-3106820357bus:PrivateLimitedCompanyLtd2023-04-012024-03-3106820357core:WithinOneYear2024-03-3106820357core:AfterOneYear2024-03-3106820357core:WithinOneYear2023-03-3106820357core:AfterOneYear2023-03-3106820357core:ShareCapital2024-03-3106820357core:SharePremium2024-03-3106820357core:RevaluationReserve2024-03-3106820357core:OtherReservesSubtotal2024-03-3106820357core:RetainedEarningsAccumulatedLosses2024-03-3106820357core:ShareCapital2023-03-3106820357core:SharePremium2023-03-3106820357core:RevaluationReserve2023-03-3106820357core:OtherReservesSubtotal2023-03-3106820357core:RetainedEarningsAccumulatedLosses2023-03-3106820357core:LandBuildings2024-03-3106820357core:PlantMachinery2024-03-3106820357core:Vehicles2024-03-3106820357core:FurnitureFittings2024-03-3106820357core:OfficeEquipment2024-03-3106820357core:NetGoodwill2024-03-3106820357core:IntangibleAssetsOtherThanGoodwill2024-03-3106820357core:ListedExchangeTraded2024-03-3106820357core:UnlistedNon-exchangeTraded2024-03-3106820357core:LandBuildings2023-03-3106820357core:PlantMachinery2023-03-3106820357core:Vehicles2023-03-3106820357core:FurnitureFittings2023-03-3106820357core:OfficeEquipment2023-03-3106820357core:NetGoodwill2023-03-3106820357core:IntangibleAssetsOtherThanGoodwill2023-03-3106820357core:ListedExchangeTraded2023-03-3106820357core:UnlistedNon-exchangeTraded2023-03-3106820357core:LandBuildings2023-04-012024-03-3106820357core:PlantMachinery2023-04-012024-03-3106820357core:Vehicles2023-04-012024-03-3106820357core:FurnitureFittings2023-04-012024-03-3106820357core:OfficeEquipment2023-04-012024-03-3106820357core:NetGoodwill2023-04-012024-03-3106820357core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3106820357core:ListedExchangeTraded2023-04-012024-03-3106820357core:UnlistedNon-exchangeTraded2023-04-012024-03-3106820357core:MoreThanFiveYears2023-04-012024-03-3106820357core:Non-currentFinancialInstruments2024-03-3106820357core:Non-currentFinancialInstruments2023-03-3106820357dpl:CostSales2023-04-012024-03-3106820357dpl:DistributionCosts2023-04-012024-03-3106820357core:LandBuildings2023-04-012024-03-3106820357core:PlantMachinery2023-04-012024-03-3106820357core:Vehicles2023-04-012024-03-3106820357core:FurnitureFittings2023-04-012024-03-3106820357core:OfficeEquipment2023-04-012024-03-3106820357dpl:AdministrativeExpenses2023-04-012024-03-3106820357core:NetGoodwill2023-04-012024-03-3106820357core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3106820357dpl:GroupUndertakings2023-04-012024-03-3106820357dpl:ParticipatingInterests2023-04-012024-03-3106820357dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3106820357core:ListedExchangeTraded2023-04-012024-03-3106820357dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3106820357core:UnlistedNon-exchangeTraded2023-04-012024-03-3106820357dpl:CostSales2022-04-012023-03-3106820357dpl:DistributionCosts2022-04-012023-03-3106820357core:LandBuildings2022-04-012023-03-3106820357core:PlantMachinery2022-04-012023-03-3106820357core:Vehicles2022-04-012023-03-3106820357core:FurnitureFittings2022-04-012023-03-3106820357core:OfficeEquipment2022-04-012023-03-3106820357dpl:AdministrativeExpenses2022-04-012023-03-3106820357core:NetGoodwill2022-04-012023-03-3106820357core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106820357dpl:GroupUndertakings2022-04-012023-03-3106820357dpl:ParticipatingInterests2022-04-012023-03-3106820357dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3106820357core:ListedExchangeTraded2022-04-012023-03-3106820357dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3106820357core:UnlistedNon-exchangeTraded2022-04-012023-03-3106820357core:NetGoodwill2024-03-3106820357core:IntangibleAssetsOtherThanGoodwill2024-03-3106820357core:LandBuildings2024-03-3106820357core:PlantMachinery2024-03-3106820357core:Vehicles2024-03-3106820357core:FurnitureFittings2024-03-3106820357core:OfficeEquipment2024-03-3106820357core:AfterOneYear2024-03-3106820357core:WithinOneYear2024-03-3106820357core:ListedExchangeTraded2024-03-3106820357core:UnlistedNon-exchangeTraded2024-03-3106820357core:ShareCapital2024-03-3106820357core:SharePremium2024-03-3106820357core:RevaluationReserve2024-03-3106820357core:OtherReservesSubtotal2024-03-3106820357core:RetainedEarningsAccumulatedLosses2024-03-3106820357core:NetGoodwill2023-03-3106820357core:IntangibleAssetsOtherThanGoodwill2023-03-3106820357core:LandBuildings2023-03-3106820357core:PlantMachinery2023-03-3106820357core:Vehicles2023-03-3106820357core:FurnitureFittings2023-03-3106820357core:OfficeEquipment2023-03-3106820357core:AfterOneYear2023-03-3106820357core:WithinOneYear2023-03-3106820357core:ListedExc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J H BROWN LTD

Registered Number
06820357
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

J H BROWN LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

BROWN, James Haigh

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

06820357 (England and Wales)
J H BROWN LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39631,273
9631,273
Current assets
Debtors44,2818,728
Cash at bank and on hand1,73620,030
6,01728,758
Creditors amounts falling due within one year5(6,774)(9,661)
Net current assets (liabilities)(757)19,097
Total assets less current liabilities20620,370
Net assets20620,370
Capital and reserves
Called up share capital100100
Profit and loss account10620,270
Shareholders' funds20620,370
The financial statements were approved and authorised for issue by the Director on 17 September 2024, and are signed on its behalf by:
BROWN, James Haigh
Director
Registered Company No. 06820357
J H BROWN LTD
Notes to the Financial Statements
for the year 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 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.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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:

Reducing balance (%)
Plant and machinery15
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 237888,3771,42410,589
At 31 March 247888,3771,42410,589
Depreciation and impairment
At 01 April 237047,5381,0749,316
Charge for year1321087310
At 31 March 247177,7481,1619,626
Net book value
At 31 March 2471629263963
At 31 March 23848393501,273
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9458,350
Other debtors3,336378
Total4,2818,728
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security5,7819,050
Other creditors-68
Accrued liabilities and deferred income993543
Total6,7749,661
6.Directors advances, credits and guarantees
At the year end the directors owed the company £3,108 (2023: (£68). This amount was repaid to the company within 9 months of the year end.