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REGISTERED NUMBER: 14509093 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

BROWN & WATSON INTERNATIONAL (UK)
LIMITED

BROWN & WATSON INTERNATIONAL (UK)
LIMITED (REGISTERED NUMBER: 14509093)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3


BROWN & WATSON INTERNATIONAL (UK)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







Directors: Mr B G Davies
Mr M A Fraser





Secretary: Vistra Cosec Limited





Registered office: First Floor, Templeback
10 Temple Back
Bristol
BS1 6FL





Registered number: 14509093 (England and Wales)





Auditors: Fuller & Roper Limited
Chartered Accountants and Statutory Auditors
12 Old Mills Industrial Estate
Paulton
BS39 7SU

BROWN & WATSON INTERNATIONAL (UK)
LIMITED (REGISTERED NUMBER: 14509093)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £ £
CURRENT ASSETS
Debtors 4 20,408 100
Cash at bank 1,197 -
21,605 100
CREDITORS
Amounts falling due within one year 5 (14,182 ) -
NET CURRENT ASSETS 7,423 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,423

100

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 7,323 -
SHAREHOLDERS' FUNDS 7,423 100

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 Board of Directors and authorised for issue on 8 May 2025 and were signed on its behalf by:





Mr B G Davies - Director


BROWN & WATSON INTERNATIONAL (UK)
LIMITED (REGISTERED NUMBER: 14509093)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Brown & Watson International (UK) 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.

The Company’s functional and presentational currency is pound sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities
Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Taxation
Taxation for the year comprises current 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 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.

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.

Going concern
The going concern basis has been considered appropriate by the directors as the parent undertaking, Amotiv Limited has indicated that it will continue to support the company financially for the foreseeable future.

BROWN & WATSON INTERNATIONAL (UK)
LIMITED (REGISTERED NUMBER: 14509093)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - NIL ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by group undertakings 19,557 100
Other debtors 851 -
20,408 100

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 2,073 -
Taxation and social security 1,595 -
Other creditors 10,514 -
14,182 -

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the auditors was unqualified.

Simon Roper (Senior Statutory Auditor)
for and on behalf of Fuller & Roper Limited

8. ULTIMATE CONTROLLING PARTY

Amotiv Limited, an Australian Securities Exchange listed company, is the company’s immediate and ultimate parent company. The registered address of which is, 144 Moray Street South Melbourne Vic 3205 Australia.