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REGISTERED NUMBER: 11210017 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2023 to 31 July 2024

for

F C Brown Limited

F C Brown Limited (Registered number: 11210017)






Contents of the Financial Statements
for the Period 1 October 2023 to 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

F C Brown Limited

Company Information
for the Period 1 October 2023 to 31 July 2024







DIRECTOR: Frederick Brown





REGISTERED OFFICE: 395-397 Woodchurch Road
Prenton
Birkenhead
CH42 8PF





REGISTERED NUMBER: 11210017 (England and Wales)





ACCOUNTANTS: Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside

F C Brown Limited (Registered number: 11210017)

Balance Sheet
31 July 2024

31.7.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,236 1,562

CURRENT ASSETS
Debtors 5 31,614 58,250
Cash at bank 9,623 782
41,237 59,032
CREDITORS
Amounts falling due within one year 6 11,066 26,784
NET CURRENT ASSETS 30,171 32,248
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,407

33,810

CREDITORS
Amounts falling due after more than one
year

7

(28,652

)

(33,356

)

PROVISIONS FOR LIABILITIES (297 ) (297 )
NET ASSETS 2,458 157

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,358 57
SHAREHOLDERS' FUNDS 2,458 157

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

F C Brown Limited (Registered number: 11210017)

Balance Sheet - continued
31 July 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 director and authorised for issue on 13 January 2025 and were signed by:





Frederick Brown - Director


F C Brown Limited (Registered number: 11210017)

Notes to the Financial Statements
for the Period 1 October 2023 to 31 July 2024

1. STATUTORY INFORMATION

F C Brown 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - 1 ).

F C Brown Limited (Registered number: 11210017)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 July 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023
and 31 July 2024 1,295 5,760 857 7,912
DEPRECIATION
At 1 October 2023 923 4,763 664 6,350
Charge for period 77 208 41 326
At 31 July 2024 1,000 4,971 705 6,676
NET BOOK VALUE
At 31 July 2024 295 789 152 1,236
At 30 September 2023 372 997 193 1,562

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 30.9.23
£    £   
Directors' current accounts 31,411 58,098
VAT - 152
Prepayments 203 -
31,614 58,250

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 30.9.23
£    £   
Bank loans and overdrafts 5,717 6,254
Trade creditors 535 -
Tax 3,914 19,810
Accrued expenses 900 720
11,066 26,784

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 30.9.23
£    £   
Bank loans - 1-2 years 5,856 6,254
Bank loans - 2-5 years 12,141 18,763
Bank loans more 5 yr by instal 10,655 8,339
28,652 33,356

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 10,655 8,339

F C Brown Limited (Registered number: 11210017)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 July 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 July 2024 and 30 September 2023:

31.7.24 30.9.23
£    £   
Frederick Brown
Balance outstanding at start of period 58,098 32,090
Amounts advanced 1,020 42,838
Amounts repaid (27,707 ) (16,830 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 31,411 58,098

F C Brown Limited

Report of the Accountants to the Director of
F C Brown Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 July 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside


9 April 2025