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REGISTERED NUMBER: 11463783 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

BROWNING CONSULTING LTD

BROWNING CONSULTING LTD (REGISTERED NUMBER: 11463783)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

BROWNING CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: S D Browning
Mrs S C Browning





REGISTERED OFFICE: 61 Harpur Street
Bedford
Bedfordshire
MK40 2SS





REGISTERED NUMBER: 11463783 (England and Wales)





ACCOUNTANTS: Longstaff, Gentle & Co
61 Harpur Street
Bedford
Bedfordshire
MK40 2SR

BROWNING CONSULTING LTD (REGISTERED NUMBER: 11463783)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,268 3,263

CURRENT ASSETS
Debtors 5 1,148 1,237
Cash at bank 14,703 17,355
15,851 18,592
CREDITORS
Amounts falling due within one year 6 1,955 3,545
NET CURRENT ASSETS 13,896 15,047
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,164

18,310

PROVISIONS FOR LIABILITIES 233 378
NET ASSETS 15,931 17,932

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 15,831 17,832
SHAREHOLDERS' FUNDS 15,931 17,932

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

BROWNING CONSULTING LTD (REGISTERED NUMBER: 11463783)

BALANCE SHEET - continued
31 JULY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2024 and were signed on its behalf by:





S D Browning - Director


BROWNING CONSULTING LTD (REGISTERED NUMBER: 11463783)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Browning Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance and Straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

BROWNING CONSULTING LTD (REGISTERED NUMBER: 11463783)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 7,451
DEPRECIATION
At 1 August 2023 4,188
Charge for year 995
At 31 July 2024 5,183
NET BOOK VALUE
At 31 July 2024 2,268
At 31 July 2023 3,263

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade Debtors 460 280
Prepayments 688 957
1,148 1,237

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade Creditors - 14
Taxation 555 876
Directors' Current Accounts 956 2,235
Accrued Expenses 444 420
1,955 3,545

BROWNING CONSULTING LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
BROWNING CONSULTING LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2024 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Longstaff, Gentle & Co
61 Harpur Street
Bedford
Bedfordshire
MK40 2SR


28 November 2024