D BROWN TRADING LIMITED

Company Registration Number:
SC762155 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2024

Period of accounts

Start date: 13 March 2023

End date: 31 March 2024

D BROWN TRADING LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2024

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8

D BROWN TRADING LIMITED

Company Information

for the Period Ended 31 March 2024




Director: David Alexander Brown
Secretary: Sheena Helen Wright
Registered office: 8
St. Machar Park
Aboyne
GB-SCT
AB34 5FQ
Company Registration Number: SC762155 (Scotland)

D BROWN TRADING LIMITED

Directors' Report Period Ended 31 March 2024

The directors present their report with the financial statements of the company for the period ended 31 March 2024

Principal Activities

Wholesale of agricultural machinery, equipment and supplies

Directors

The director(s) shown below were appointed to the company during the period
David Alexander Brown
13 March 2023

Secretary
Sheena Helen Wright

This report was approved by the board of directors on 8 January 2025
And Signed On Behalf Of The Board By:

Name: David Alexander Brown
Status: Director

D BROWN TRADING LIMITED

Profit and Loss Account

for the Period Ended 31 March 2024


Notes
13 months to
31 Mar 2024
£
Gross Profit or (Loss) 3,906
Income from coronavirus (COVID-19) business support grants 0
Distribution Costs ( 0 )
Administrative Expenses ( 582 )
Operating Profit or (Loss) 3,324
Interest Receivable and Similar Income 0
Interest Payable and Similar Charges ( 0 )
Profit or (Loss) Before Tax 3,324
Tax on Profit ( 632 )
Profit or (Loss) for Period 2,692

The notes form part of these financial statements

D BROWN TRADING LIMITED

Balance sheet

As at 31 March 2024


Notes
13 months to
31 Mar 2024
£
Fixed assets
Total fixed assets: -
Current assets
Debtors: 1,061
Cash at bank and in hand: 2,346
Total current assets: 3,407
Creditors: amounts falling due within one year: ( 712 )
Net current assets (liabilities): 2,695
Total assets less current liabilities: 2,695
Total net assets (liabilities): 2,695

The notes form part of these financial statements

D BROWN TRADING LIMITED

Balance sheet continued

As at 31 March 2024


Notes
13 months to
31 Mar 2024
£
Capital and reserves
Called up share capital: 2
Profit and loss account: 2,693
Shareholders funds: 2,695

For the year ending 31 March 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 8 January 2025
And Signed On Behalf Of The Board By:

Name: David Alexander Brown
Status: Director

The notes form part of these financial statements

D BROWN TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

D BROWN TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 2. Employees

    13 months to
    31 Mar 2024
    Average number of employees during the period 1

D BROWN TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 3. Off balance sheet disclosure

    No

D BROWN TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

4.1. Loans to Directors

Name of director receiving advance or credit: David Alexander Brown
Description of the transaction:
The directors loan account was overdrawn at 31st March 2024. This loan is unsecured and has no fixed terms of repayment.
Advances or credits made: 1,350
Advances or credits repaid: 289
Balance at 31 March 2024 1,061