Silverfin false false 31/05/2024 01/06/2023 31/05/2024 Benjamin John Browse 20/02/2008 Hannah Elisabeth Anne Macmanus 20/02/2008 09 April 2025 The principle activity of the Company during the financial year was that of a holding company. 06509926 2024-05-31 06509926 bus:Director1 2024-05-31 06509926 bus:Director2 2024-05-31 06509926 2023-05-31 06509926 core:ShareCapital 2024-05-31 06509926 core:ShareCapital 2023-05-31 06509926 core:RetainedEarningsAccumulatedLosses 2024-05-31 06509926 core:RetainedEarningsAccumulatedLosses 2023-05-31 06509926 core:CostValuation 2023-05-31 06509926 core:CostValuation 2024-05-31 06509926 bus:OrdinaryShareClass1 2024-05-31 06509926 2023-06-01 2024-05-31 06509926 bus:FilletedAccounts 2023-06-01 2024-05-31 06509926 bus:SmallEntities 2023-06-01 2024-05-31 06509926 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 06509926 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06509926 bus:Director1 2023-06-01 2024-05-31 06509926 bus:Director2 2023-06-01 2024-05-31 06509926 2022-06-01 2023-05-31 06509926 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 06509926 bus:OrdinaryShareClass1 2022-06-01 2023-05-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 06509926 (England and Wales)

BROWSE BROS HOLDINGS LIMITED

Unaudited Financial Statements
For the financial year ended 31 May 2024
Pages for filing with the registrar

BROWSE BROS HOLDINGS LIMITED

Unaudited Financial Statements

For the financial year ended 31 May 2024

Contents

BROWSE BROS HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 May 2024
BROWSE BROS HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 May 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 450 450
450 450
Net current assets 0 0
Total assets less current liabilities 450 450
Net assets 450 450
Capital and reserves
Called-up share capital 4 900 900
Profit and loss account ( 450 ) ( 450 )
Total shareholders' funds 450 450

For the financial year ending 31 May 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Browse Bros Holdings Limited (registered number: 06509926) were approved and authorised for issue by the Board of Directors on 09 April 2025. They were signed on its behalf by:

Hannah Elisabeth Anne Macmanus
Director
BROWSE BROS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2024
BROWSE BROS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Browse Bros Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Century House, Nicholson Road, Torquay, TQ2 7TD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 June 2023 450
At 31 May 2024 450
Carrying value at 31 May 2024 450
Carrying value at 31 May 2023 450

4. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
900 Ordinary shares of £ 1.00 each 900 900

5. Related party transactions

Transactions with the entity's directors

2024 2023
£ £
Dividends paid to directors 56,000 56,000