10004398falsetimber contractor2023-03-012024-02-28http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2023-02-28http://www.companieshouse.gov.uk/cd:Director12023-03-012024-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-28http://www.companieshouse.gov.uk/pt:MotorCars2023-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-03-012024-02-28http://www.companieshouse.gov.uk/pt:MotorCars2024-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-03-012024-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-02-28http://www.companieshouse.gov.uk/2023-03-012024-02-28http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/cd:FRS1022023-03-012024-02-28http://www.companieshouse.gov.uk/2024-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2023-03-012024-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-03-012024-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 10004398

H. D. Brown Limited

ACCOUNTS
FOR THE YEAR ENDED 28/02/2024

Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

H. D. Brown Limited

ACCOUNTS
FOR THE YEAR ENDED 28/02/2024
DIRECTORS
H D Brown
REGISTERED OFFICE
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10004398
ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

H. D. Brown Limited

ACCOUNTS
FOR THEYEARENDED28/02/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

H. D. Brown Limited

BALANCE SHEET AT 28/02/2024
20242023
Notes££
FIXED ASSETS
Tangible assets23,2093,209
CURRENT ASSETS
Debtors3-1,140
Cash at bank and in hand50,01353,019
50,01354,159
CREDITORS: Amounts falling due within one year428,45132,597
NET CURRENT ASSETS21,56221,562
TOTAL ASSETS LESS CURRENT LIABILITIES24,77124,771
CAPITAL AND RESERVES
Called up share capital11
Profit and loss account24,77024,770
SHAREHOLDERS' FUNDS24,77124,771
For the year ending 28/02/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26/11/2024 and signed on their behalf by
.............................
H D Brown
Director

H. D. Brown Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax as calculated under the Flat Rate Scheme and trade discounts. Invoices are raised upon the provision of services.
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1d. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Motor Vehiclesreducing balance 25%

H. D. Brown Limited

2. TANGIBLE FIXED ASSETS
Motor VehiclesTotal
££
Cost
At 01/03/202314,15414,154
At 28/02/202414,15414,154
Depreciation
At 01/03/202310,94510,945
At 28/02/202410,94510,945
Net Book Amounts
At 28/02/20243,2093,209
At 28/02/20233,2093,209
3. DEBTORS 20242023
££
Amounts falling due within one year
UK corporation tax-1,140
-1,140
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Directors current account28,45131,897
Accruals-700
28,45132,597
5. EMPLOYEES
20242023
No.No.
Average number of employees-1

H. D. Brown Limited

6. RELATED PARTY TRANSACTIONS
A salary of £Nil (2023 - £6,801) was paid to the director during the year.
Dividends of £Nil (2023 - £30,000) were paid to the director during the year.
At the balance sheet date a loan of £28,451 (2023 - £31,897) was owed to the director. The loan is interest free, unsecured and repayable on demand.
7. COMPANY INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 10004398.
The company's registered office is 6 Brunswick Street, Carlisle CA1 1PN.