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LONDON BROW COMPANY LIMITED

Registered Number
12154458
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

LONDON BROW COMPANY LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

BLACKWELL, Lea Mikkel
BLACKWELL, Nicholas Robert

Registered Address

85 Great Portland Street
London
W1W 7LT

Registered Number

12154458 (England and Wales)
LONDON BROW COMPANY LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-1,341
Tangible assets418,06922,358
18,06923,699
Current assets
Stocks5191,092154,000
Debtors23,35672,754
Cash at bank and on hand27,47821,947
241,926248,701
Creditors amounts falling due within one year6(121,691)(111,894)
Net current assets (liabilities)120,235136,807
Total assets less current liabilities138,304160,506
Creditors amounts falling due after one year7(124,010)(159,485)
Net assets14,2941,021
Capital and reserves
Called up share capital22
Profit and loss account14,2921,019
Shareholders' funds14,2941,021
The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2025, and are signed on its behalf by:
BLACKWELL, Lea Mikkel
Director
Registered Company No. 12154458
LONDON BROW COMPANY LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery10
Fixtures and fittings5
Vehicles5
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year55
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 September 238,0498,049
At 31 August 248,0498,049
Amortisation and impairment
At 01 September 236,7086,708
Charge for year1,3411,341
At 31 August 248,0498,049
Net book value
At 31 August 24--
At 31 August 231,3411,341
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 September 2313,08214,1626,4438,84442,531
Additions364-2,878-3,242
At 31 August 2413,44614,1629,3218,84445,773
Depreciation and impairment
At 01 September 233,4907,7892,3336,56120,173
Charge for year1,5292,8331,7761,3937,531
At 31 August 245,01910,6224,1097,95427,704
Net book value
At 31 August 248,4273,5405,21289018,069
At 31 August 239,5926,3734,1102,28322,358
5.Stocks

2024

2023

££
Finished goods191,092154,000
Total191,092154,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables22,39416,217
Bank borrowings and overdrafts33,06829,687
Taxation and social security61,19755,663
Other creditors4,98010,327
Accrued liabilities and deferred income52-
Total121,691111,894
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts92,601125,194
Amounts owed to related parties31,40934,291
Total124,010159,485
8.Related party transactions
During the year the company made no further purchases from and reduced its' debt to LB Training Academy Limited. It made no further purchases from and reduced its' debt to Miss Brow Limited (formerly Xodian Limited). Both businesses are owned and under the directorship of Nicholas Blackwell. The movement values amounting to for LB Training Academy Limited £2,457 (2023 £13,966) and Miss Brow Limited £417 (2023 (£628)). The balances oustanding to the companies, included in creditors at the year end are LB Training Academy Limited £25,658 (2023 £28,114) and Miss Brow Limited £5,751 (2023 £6,177). The company also paid for costs for the following companies: The Beauty Co. Group Limited of which Lea Blackwell and Nicholas Blackwell are directors and equal shareholders of, amounting to £200 (2023 £388). The balance outstanding at the year end included in debtors was £750 (2023 £550) The London Beauty Company Limited of which Lea (Leigh) Blackwell is sole director and joint shareholder with Nicholas Blackwell, amounting to £54 (2023 £0). The balance outstanding at year end included in debtors was £119 (2023 £65). Blackwell Property Portfolio LTD of which Lea Mikkel Blackwell and Nicholas Robert Blackwell are directors and equal shareholders of, amounting to £0 (2023 £5,000). The balance outstanding at year end was £5,000 (2023 £5,000) and is included in debtors.