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BROWN GROUP HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






BROWN GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 13522861)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BROWN GROUP HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: D R Brown
L K Goddard





REGISTERED OFFICE: 25 Butterley Hill
Ripley
United Kingdom
Derbyshire
DE5 3LT





REGISTERED NUMBER: 13522861 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

BROWN GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 13522861)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 400,000 404,010

CURRENT ASSETS
Cash at bank and in hand 251,774 9

CREDITORS
Amounts falling due within one year 5 400,821 404,010
NET CURRENT LIABILITIES (149,047 ) (404,001 )
TOTAL ASSETS LESS CURRENT LIABILITIES 250,953 9

CAPITAL AND RESERVES
Called up share capital 6 9 9
Retained earnings 250,944 -
SHAREHOLDERS' FUNDS 250,953 9

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 13522861)

BALANCE SHEET - continued
31 AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2025 and were signed on its behalf by:





D R Brown - Director


BROWN GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 13522861)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Brown Group Holdings 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

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

BROWN GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 13522861)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2023 404,010
Disposals (4,010 )
At 31 August 2024 400,000
NET BOOK VALUE
At 31 August 2024 400,000
At 31 August 2023 404,010

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 400,000 404,010
Taxation and social security 221 -
Other creditors 600 -
400,821 404,010

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
9 Ordinary £1 9 9

7. DIRECTOR DISQUALIFICATION

D R Brown, a director of the company was subject to a disqualification order but notwithstanding the disqualification undertaking given by the Claimant and accepted on behalf of the Secretary of State for Business, Energy and Industrial Strategy on 30 March 2020, the Claimant does have permission to be and remain a director of Brown Group Holdings Limited.