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REGISTERED NUMBER: 04302787 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 July 2024

for

BROWNS OFFICE SUPPLIES LIMITED

BROWNS OFFICE SUPPLIES LIMITED (REGISTERED NUMBER: 04302787)

Contents of the Financial Statements
for the Year Ended 30 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BROWNS OFFICE SUPPLIES LIMITED

Company Information
for the Year Ended 30 July 2024







DIRECTOR: S D Brown





SECRETARY: Ms L C Brown





REGISTERED OFFICE: Unit R2 Capital Business Park
Parkway
Cardiff
CF3 2PU





REGISTERED NUMBER: 04302787 (England and Wales)






BROWNS OFFICE SUPPLIES LIMITED (REGISTERED NUMBER: 04302787)

Balance Sheet
30 July 2024

30.7.24 30.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 19,200 21,600
Tangible assets 5 230,430 237,418
249,630 259,018

CURRENT ASSETS
Stocks 8,122 10,730
Debtors 6 89,902 210,648
Cash at bank 174,113 147,977
272,137 369,355
CREDITORS
Amounts falling due within one year 7 155,713 271,505
NET CURRENT ASSETS 116,424 97,850
TOTAL ASSETS LESS CURRENT
LIABILITIES

366,054

356,868

CREDITORS
Amounts falling due after more than one year 8 10,526 10,307
NET ASSETS 355,528 346,561

CAPITAL AND RESERVES
Called up share capital 103 103
Revaluation reserve 9 24,336 24,336
Retained earnings 331,089 322,122
SHAREHOLDERS' FUNDS 355,528 346,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

BROWNS OFFICE SUPPLIES LIMITED (REGISTERED NUMBER: 04302787)

Balance Sheet - continued
30 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 29 April 2025 and were signed by:





S D Brown - Director


BROWNS OFFICE SUPPLIES LIMITED (REGISTERED NUMBER: 04302787)

Notes to the Financial Statements
for the Year Ended 30 July 2024


1. STATUTORY INFORMATION

Browns Office Supplies 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BROWNS OFFICE SUPPLIES LIMITED (REGISTERED NUMBER: 04302787)

Notes to the Financial Statements - continued
for the Year Ended 30 July 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 31 July 2023
and 30 July 2024 24,000
AMORTISATION
At 31 July 2023 2,400
Charge for year 2,400
At 30 July 2024 4,800
NET BOOK VALUE
At 30 July 2024 19,200
At 30 July 2023 21,600

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 31 July 2023 184,942 198,675 383,617
Additions - 920 920
At 30 July 2024 184,942 199,595 384,537
DEPRECIATION
At 31 July 2023 - 146,199 146,199
Charge for year - 7,908 7,908
At 30 July 2024 - 154,107 154,107
NET BOOK VALUE
At 30 July 2024 184,942 45,488 230,430
At 30 July 2023 184,942 52,476 237,418

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.7.24 30.7.23
£    £   
Trade debtors 89,902 210,648

BROWNS OFFICE SUPPLIES LIMITED (REGISTERED NUMBER: 04302787)

Notes to the Financial Statements - continued
for the Year Ended 30 July 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.7.24 30.7.23
£    £   
Bank loans and overdrafts 10,307 20,422
Trade creditors 107,697 107,440
Taxation and social security 13,292 21,419
Other creditors 24,417 122,224
155,713 271,505

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.7.24 30.7.23
£    £   
Bank loans 10,526 10,307

9. RESERVES
Revaluation
reserve
£   
At 31 July 2023
and 30 July 2024 24,336