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Registered number: 04972176

M J Brown Builders Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025

Prepared By:
Greenhalgh Johnson Ltd
Accountants and Tax Advisers
22 High Street
Burgh le Marsh
Skegness
Lincolnshire
PE24 5JT

M J Brown Builders Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
Michael Brown
Trudy Anne Brown
Jeremy Michael Brown
REGISTERED OFFICE
Woodys Top
Winn Lane, Fulletby
Horncastle1
Lincolnshire
LN9 6JY
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04972176
BANKERS
Barclays
ACCOUNTANTS
Greenhalgh Johnson Ltd
Accountants and Tax Advisers
22 High Street
Burgh le Marsh
Skegness
Lincolnshire
PE24 5JT

M J Brown Builders Limited

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

M J Brown Builders Limited

BALANCE SHEET AT 31/03/2025
20252024
Notes££
FIXED ASSETS
Tangible assets21,8212,505
CURRENT ASSETS
Stock500500
Debtors46,8213,266
Cash at bank and in hand30,17226,410
37,49330,176
CREDITORS: Amounts falling due within one year538,82232,059
NET CURRENT LIABILITIES(1,329)(1,883)
TOTAL ASSETS LESS CURRENT LIABILITIES492622
PROVISIONS FOR LIABILITIES AND CHARGES7346476
NET ASSETS146146
CAPITAL AND RESERVES
Called up share capital8100100
Profit and loss account4646
SHAREHOLDERS' FUNDS146146
For the year ending 31/03/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 13/05/2025 and signed on their behalf by
.............................
Michael Brown
Director

M J Brown Builders Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 25%
Fixtures and Fittingsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Government Grants
Government grants are recognised in the accounts using the accruals model.

M J Brown Builders Limited

2. TANGIBLE FIXED ASSETS
Plant andCommercialFixtures
MachineryVehiclesand FittingsTotal
££££
Cost
At 01/04/20241,9009,85088012,630
Disposals-(6,500)-(6,500)
At 31/03/20251,9003,3508806,130
Depreciation
At 01/04/20241,3947,85188010,125
Disposals-(6,385)-(6,385)
For the year98471-569
At 31/03/20251,4921,9378804,309
Net Book Amounts
At 31/03/20254081,413-1,821
At 31/03/20245061,999-2,505
3. STOCK 20252024
££
Stock comprises:
Stock500500
500500
4. DEBTORS 20252024
££
Amounts falling due within one year
Unbilled sales-3,100
Prepayments423104
Directors current account - Jeremy6,39862
6,8213,266

M J Brown Builders Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax593946
PAYE control277789
Directors current account - Michael & Trudy35,84128,259
Credit card213-
Trade creditors532774
Accruals1,3661,291
38,82232,059
6. EMPLOYEES
20252024
No.No.
Average number of employees33
7. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation346476
346476
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100