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REGISTERED NUMBER: 15010650 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 18 JULY 2023 TO 31 MARCH 2024

FOR

BROWN & COMPANY ARCHITECTS LTD

BROWN & COMPANY ARCHITECTS LTD (REGISTERED NUMBER: 15010650)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 18 July 2023 to 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BROWN & COMPANY ARCHITECTS LTD

COMPANY INFORMATION
For The Period 18 July 2023 to 31 March 2024







DIRECTORS: Mr N T Brown
Mrs K Brown





REGISTERED OFFICE: Woodlands
Wetherby Road
Rufforth
York
North Yorkshire
YO23 3QF





REGISTERED NUMBER: 15010650 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA

BROWN & COMPANY ARCHITECTS LTD (REGISTERED NUMBER: 15010650)

BALANCE SHEET
31 March 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 12,546

CURRENT ASSETS
Stocks 30,000
Debtors 5 313,768
Cash at bank 190,609
534,377
CREDITORS
Amounts falling due within one year 6 375,252
NET CURRENT ASSETS 159,125
TOTAL ASSETS LESS CURRENT LIABILITIES 171,671

PROVISIONS FOR LIABILITIES 3,136
NET ASSETS 168,535

CAPITAL AND RESERVES
Called up share capital 7 75
Retained earnings 168,460
SHAREHOLDERS' FUNDS 168,535

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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.

BROWN & COMPANY ARCHITECTS LTD (REGISTERED NUMBER: 15010650)

BALANCE SHEET - continued
31 March 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 March 2025 and were signed on its behalf by:




Mr N T Brown - Director



Mrs K Brown - Director


BROWN & COMPANY ARCHITECTS LTD (REGISTERED NUMBER: 15010650)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 18 July 2023 to 31 March 2024


1. STATUTORY INFORMATION

Brown & Company Architects 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.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

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.
Fixtures and fittings - 100% on cost and 50% on cost
Computer equipment - 50% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Taxation
Taxation for the period 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 period 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.

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.

BROWN & COMPANY ARCHITECTS LTD (REGISTERED NUMBER: 15010650)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 18 July 2023 to 31 March 2024


2. ACCOUNTING POLICIES - continued

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 16,252
At 31 March 2024 16,252
DEPRECIATION
Charge for period 3,706
At 31 March 2024 3,706
NET BOOK VALUE
At 31 March 2024 12,546

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 265,361
Other debtors 48,407
313,768

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 70,386
Taxation and social security 104,269
Other creditors 200,597
375,252

BROWN & COMPANY ARCHITECTS LTD (REGISTERED NUMBER: 15010650)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 18 July 2023 to 31 March 2024


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
38 Ordinary A 1 38
37 Ordinary B 1 37
75

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2024:

£   
Mr N T Brown
Balance outstanding at start of period -
Amounts advanced 64,570
Amounts repaid (233,632 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (169,062 )

The directors loan account remains due to the director, upon demand.