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THEO BROWNS REVIVED LTD

Registered Number
12647751
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

THEO BROWNS REVIVED LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

MATTEY, Emma Elizabeth
MATTEY, Jonathan Michael

Registered Address

C/O Digivolve Accountants Delta House
Bridge Road
Haywards Heath
RH16 1UA

Registered Number

12647751 (England and Wales)
THEO BROWNS REVIVED LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,8118,736
6,8118,736
Current assets
Debtors6,0006,017
Cash at bank and on hand13,37616,725
19,37622,742
Creditors amounts falling due within one year4(7,706)(18,065)
Net current assets (liabilities)11,6704,677
Total assets less current liabilities18,48113,413
Provisions for liabilities5(800)(1,200)
Net assets17,68112,213
Capital and reserves
Called up share capital100100
Profit and loss account17,58112,113
Shareholders' funds17,68112,213
The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2025, and are signed on its behalf by:
MATTEY, Emma Elizabeth
Director
MATTEY, Jonathan Michael
Director

Registered Company No. 12647751
THEO BROWNS REVIVED LTD
Notes to the Financial Statements
for the year ended 30 June 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
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)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 July 233,4474,14310,84118,431
At 30 June 243,4474,14310,84118,431
Depreciation and impairment
At 01 July 231,0322,3956,2689,695
Charge for year3454371,1431,925
At 30 June 241,3772,8327,41111,620
Net book value
At 30 June 242,0701,3113,4306,811
At 30 June 232,4151,7484,5738,736
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,4702,044
Other creditors5,23616,021
Total7,70618,065
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)8001,200
Total8001,200