2024-02-012025-01-312025-01-31false13191082BROWN'S BUILDING DEVELOPMENT 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BROWN'S BUILDING DEVELOPMENT LIMITED

Registered Number
13191082
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

BROWN'S BUILDING DEVELOPMENT LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

Ben Brown
Paul Brown

Registered Address

16 Box End Road
Kempston
Bedford
MK43 8RR

Registered Number

13191082 (England and Wales)
BROWN'S BUILDING DEVELOPMENT LIMITED
Statement of Financial Position
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets313,92318,654
Investments4200200
14,12318,854
Current assets
Debtors5143,068141,373
Cash at bank and on hand51,15175,218
194,219216,591
Creditors amounts falling due within one year6(142,516)(183,949)
Net current assets (liabilities)51,70332,642
Total assets less current liabilities65,82651,496
Creditors amounts falling due after one year7(4,260)(7,455)
Provisions for liabilities8(2,640)(3,639)
Net assets58,92640,402
Capital and reserves
Called up share capital100100
Profit and loss account58,82640,302
Shareholders' funds58,92640,402
The financial statements were approved and authorised for issue by the Board of Directors on 22 March 2025, and are signed on its behalf by:
Ben Brown
Director
Registered Company No. 13191082
BROWN'S BUILDING DEVELOPMENT LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

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. The financial statements contain information about Brown's Building Development Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
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 on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 (%)Straight line (years)
Plant and machinery-3
Vehicles20-
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year32
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 February 245,00019,15024,150
At 31 January 255,00019,15024,150
Depreciation and impairment
At 01 February 241,6663,8305,496
Charge for year1,6673,0644,731
At 31 January 253,3336,89410,227
Net book value
At 31 January 251,66712,25613,923
At 31 January 243,33415,32018,654
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 February 24200200
At 31 January 25200200
Net book value
At 31 January 25200200
At 31 January 24200200

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables4,00030,325
Amounts owed by associates and joint ventures / participating interests139,068111,048
Total143,068141,373
6.Creditors: amounts due within one year

2025

2024

££
Taxation and social security9,59426,933
Finance lease and HP contracts3,1953,195
Other creditors128,064152,417
Accrued liabilities and deferred income1,6631,404
Total142,516183,949
7.Creditors: amounts due after one year

2025

2024

££
Other creditors4,2607,455
Total4,2607,455
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)2,6403,639
Total2,6403,639
9.Related party transactions
Within debtors is an amount of £139,068 (2024 - £111,048) due from Byron Brown Developments Limited, an associated company, the loan is interest free with no fixed terms of repayment. Within creditors due within one year is an amount of £101,458 (2024 - £117,332) due to Paul Brown, a company director, the loan is interest free with no fixed terms of repayment. Within creditors due within one year is an amount of £24,592 (2024 - £35,085) due to Ben Brown, a company director, the loan is interest free with no fixed terms of repayment.