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Company No: 12389615 (England and Wales)

ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

COMPANY INFORMATION

For the financial year ended 31 January 2025
ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 January 2025
DIRECTOR Andrew Robert Brown
REGISTERED OFFICE 68 Crossways
York
YO10 5JQ
United Kingdom
COMPANY NUMBER 12389615 (England and Wales)
ACCOUNTANT Morrell Middleton Auditors Ltd
Chartered Certified Accountants
Wellington House
Aviator Court
York
YO30 4UZ
ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

BALANCE SHEET

As at 31 January 2025
ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

BALANCE SHEET (continued)

As at 31 January 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 55,523 59,488
55,523 59,488
Current assets
Stocks 4 17,000 15,000
Debtors 5 0 1,724
Cash at bank and in hand 6 0 534
17,000 17,258
Creditors: amounts falling due within one year 7 ( 48,419) ( 24,163)
Net current liabilities (31,419) (6,905)
Total assets less current liabilities 24,104 52,583
Creditors: amounts falling due after more than one year 8 ( 23,916) ( 43,429)
Net assets 188 9,154
Capital and reserves
Called-up share capital 9 100 100
Profit and loss account 88 9,054
Total shareholders' funds 188 9,154

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Andrew Brown Cars T/a Andrew Brown Caravans Ltd (registered number: 12389615) were approved and authorised for issue by the Director on 28 February 2025. They were signed on its behalf by:

Andrew Robert Brown
Director
ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
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

Andrew Brown Cars T/a Andrew Brown Caravans Ltd (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 68 Crossways, York, YO10 5JQ, 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 £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 25 % reducing balance
3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 February 2024 87,310 87,310
Additions 12,457 12,457
At 31 January 2025 99,767 99,767
Accumulated depreciation
At 01 February 2024 27,822 27,822
Charge for the financial year 16,422 16,422
At 31 January 2025 44,244 44,244
Net book value
At 31 January 2025 55,523 55,523
At 31 January 2024 59,488 59,488

4. Stocks

2025 2024
£ £
Stocks 17,000 15,000

5. Debtors

2025 2024
£ £
Other debtors 0 1,724

6. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 0 534
Less: Bank overdrafts ( 17,176) 0
(17,176) 534

7. Creditors: amounts falling due within one year

2025 2024
£ £
Bank loans and overdrafts 27,617 10,182
Trade creditors 1,016 1,416
Taxation and social security 9,285 0
Obligations under finance leases and hire purchase contracts 9,073 8,333
Other creditors 1,428 4,232
48,419 24,163

8. Creditors: amounts falling due after more than one year

2025 2024
£ £
Bank loans 2,651 13,091
Obligations under finance leases and hire purchase contracts 21,265 30,338
23,916 43,429

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100