IRIS Accounts Production v24.3.2.46 08558729 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh085587292023-06-30085587292024-06-30085587292023-07-012024-06-30085587292022-06-30085587292022-07-012023-06-30085587292023-06-3008558729ns15:EnglandWales2023-07-012024-06-3008558729ns14:PoundSterling2023-07-012024-06-3008558729ns10:Director12023-07-012024-06-3008558729ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3008558729ns10:SmallEntities2023-07-012024-06-3008558729ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3008558729ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3008558729ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3008558729ns10:FullAccounts2023-07-012024-06-300855872912023-07-012024-06-3008558729ns10:Director22023-07-012024-06-3008558729ns10:Director32023-07-012024-06-3008558729ns10:RegisteredOffice2023-07-012024-06-3008558729ns5:CurrentFinancialInstruments2024-06-3008558729ns5:CurrentFinancialInstruments2023-06-3008558729ns5:ShareCapital2024-06-3008558729ns5:ShareCapital2023-06-3008558729ns5:RetainedEarningsAccumulatedLosses2024-06-3008558729ns5:RetainedEarningsAccumulatedLosses2023-06-3008558729ns5:NetGoodwill2023-07-012024-06-3008558729ns5:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3008558729ns5:PlantMachinery2023-07-012024-06-3008558729ns5:NetGoodwill2023-06-3008558729ns5:NetGoodwill2024-06-3008558729ns5:NetGoodwill2023-06-3008558729ns5:PlantMachinery2023-06-3008558729ns5:PlantMachinery2024-06-3008558729ns5:PlantMachinery2023-06-3008558729ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3008558729ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3008558729ns5:DeferredTaxation2023-06-3008558729ns5:DeferredTaxation2024-06-30085587291ns10:Director12023-06-30085587291ns10:Director12022-06-30085587291ns10:Director12023-07-012024-06-30085587291ns10:Director12022-07-012023-06-30085587291ns10:Director12024-06-30085587291ns10:Director12023-06-30
REGISTERED NUMBER: 08558729 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

BROWN EDGE HOUSE LIMITED

BROWN EDGE HOUSE LIMITED (REGISTERED NUMBER: 08558729)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BROWN EDGE HOUSE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mrs P Allen
Mrs K M Waine
Mr C J Waine





REGISTERED OFFICE: Brown Edge House
Nutgrove Road
St Helens
Merseyside
WA9 5JR





REGISTERED NUMBER: 08558729 (England and Wales)





ACCOUNTANTS: Maddocks & Gamble Limited
Chartered Accountants
Suite 5 Ribble Saw Mill
Paley Road
Preston
Lancashire
PR1 8LT

BROWN EDGE HOUSE LIMITED (REGISTERED NUMBER: 08558729)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 97,217 102,923
97,217 102,923

CURRENT ASSETS
Debtors 6 101,211 164,965
Cash at bank and in hand 444,495 336,938
545,706 501,903
CREDITORS
Amounts falling due within one year 7 59,473 69,367
NET CURRENT ASSETS 486,233 432,536
TOTAL ASSETS LESS CURRENT
LIABILITIES

583,450

535,459

PROVISIONS FOR LIABILITIES 8 4,843 3,955
NET ASSETS 578,607 531,504

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 578,606 531,503
SHAREHOLDERS' FUNDS 578,607 531,504

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 26 March 2025 and were signed on its behalf by:




Mrs K M Waine - Director


BROWN EDGE HOUSE LIMITED (REGISTERED NUMBER: 08558729)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Brown Edge House Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of one years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 5% on reducing balance

Fixed assets are stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BROWN EDGE HOUSE LIMITED (REGISTERED NUMBER: 08558729)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 1
AMORTISATION
At 1 July 2023
and 30 June 2024 1
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 180,844
Additions 6,129
At 30 June 2024 186,973
DEPRECIATION
At 1 July 2023 77,921
Charge for year 11,835
At 30 June 2024 89,756
NET BOOK VALUE
At 30 June 2024 97,217
At 30 June 2023 102,923

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 86,302 112,802
Other debtors 14,909 52,163
101,211 164,965

BROWN EDGE HOUSE LIMITED (REGISTERED NUMBER: 08558729)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 5,323 26,115
Taxation and social security 26,131 14,974
Other creditors 28,019 28,278
59,473 69,367

8. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 4,843 3,955

Deferred
tax
£   
Balance at 1 July 2023 3,955
Accelerated capital allowances 888
Balance at 30 June 2024 4,843

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
Mrs K M Waine
Balance outstanding at start of year 13,877 7,464
Amounts advanced - 6,413
Amounts repaid (4,485 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,392 13,877

Interest was not charged on the loan to the Director.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs K M Waine.

The ultimate controlling party is Mrs K M Waine.