1 July 2023 false No description of principal activity Taxfiler 2024.6 02910600business:PrivateLimitedCompanyLtd2023-07-012024-06-30 029106002023-06-30 029106002023-07-012024-06-30 02910600business:AuditExemptWithAccountantsReport2023-07-012024-06-30 02910600business:FilletedAccounts2023-07-012024-06-30 029106002024-06-30 02910600business:Director12023-07-012024-06-30 02910600business:Director22023-07-012024-06-30 02910600business:Director32023-07-012024-06-30 02910600business:CompanySecretary12023-07-012024-06-30 02910600business:RegisteredOffice2023-07-012024-06-30 029106002023-06-30 02910600core:WithinOneYear2024-06-30 02910600core:WithinOneYear2023-06-30 02910600core:AfterOneYear2024-06-30 02910600core:AfterOneYear2023-06-30 02910600core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 02910600core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 02910600core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 02910600core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 02910600core:PreviouslyStatedAmount2024-06-30 02910600core:PreviouslyStatedAmount2023-06-30 02910600business:SmallEntities2023-07-012024-06-30 02910600countries:EnglandWales2023-07-012024-06-30 02910600core:LandBuildings2023-07-012024-06-30 02910600core:LandBuildings2023-06-30 02910600core:LandBuildings2024-06-30 029106002022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. 02910600 (England and Wales)
Keith Brown & Sons Limited Unaudited accounts for the year ended 30 June 2024
Keith Brown & Sons Limited Unaudited accounts Contents
Page
- 2 -
Keith Brown & Sons Limited Company Information for the year ended 30 June 2024
Directors
D Brown E Brown J Brown
Secretary
J Brown
Company Number
02910600 (England and Wales)
Registered Office
Gwasg Y Bont 55 Eastgate Cowbridge South Glamorgan CF71 7EL
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
- 3 -
Keith Brown & Sons Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,965 
2,965 
Current assets
Inventories
155 
155 
Debtors
1,834 
5,166 
Cash at bank and in hand
90,125 
92,184 
92,114 
97,505 
Creditors: amounts falling due within one year
(7,045)
(9,776)
Net current assets
85,069 
87,729 
Total assets less current liabilities
88,034 
90,694 
Creditors: amounts falling due after more than one year
(660)
- 
Net assets
87,374 
90,694 
Capital and reserves
Called up share capital
289 
289 
Profit and loss account
87,085 
90,405 
Shareholders' funds
87,374 
90,694 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2025 and were signed on its behalf by
D Brown Director Company Registration No. 02910600
- 4 -
Keith Brown & Sons Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Keith Brown & Sons Limited is a private company, limited by shares, registered in England and Wales, registration number 02910600. The registered office is Gwasg Y Bont, 55 Eastgate, Cowbridge South Glamorgan, CF71 7EL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciated
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 July 2023
2,965 
At 30 June 2024
2,965 
Depreciation
At 30 June 2024
- 
Net book value
At 30 June 2024
2,965 
At 30 June 2023
2,965 
- 5 -
Keith Brown & Sons Limited Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
702 
4,288 
Other debtors
1,132 
878 
1,834 
5,166 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
726 
3,488 
Taxes and social security
- 
(187)
Other creditors
580 
736 
Loans from directors
5,739 
5,739 
7,045 
9,776 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Accruals
660 
- 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -