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REGISTERED NUMBER: 08037352 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JANUARY 2025

FOR

BROWNS AUTO ELECTRICAL LIMITED

BROWNS AUTO ELECTRICAL LIMITED (REGISTERED NUMBER: 08037352)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JANUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BROWNS AUTO ELECTRICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JANUARY 2025







DIRECTOR: P A Brown





REGISTERED OFFICE: Unit 3 Lincoln Park
Walton Summit
Bamber Bridge
Preston
Lancashire
PR5 8NA





REGISTERED NUMBER: 08037352 (England and Wales)





ACCOUNTANTS: Streets Turner Limited
Chartered Accountants
9 Victoria Rd
Fulwood
Preston
Lancashire
PR2 8ND

BROWNS AUTO ELECTRICAL LIMITED (REGISTERED NUMBER: 08037352)

BALANCE SHEET
30 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65,604 84,674

CURRENT ASSETS
Stocks 120,000 100,000
Debtors 5 184,952 161,184
Cash at bank and in hand 357,394 354,976
662,346 616,160
CREDITORS
Amounts falling due within one year 6 163,497 156,908
NET CURRENT ASSETS 498,849 459,252
TOTAL ASSETS LESS CURRENT
LIABILITIES

564,453

543,926

PROVISIONS FOR LIABILITIES 7 16,401 16,088
NET ASSETS 548,052 527,838

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 547,952 527,738
SHAREHOLDERS' FUNDS 548,052 527,838

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 2025 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 AUTO ELECTRICAL LIMITED (REGISTERED NUMBER: 08037352)

BALANCE SHEET - continued
30 JANUARY 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 June 2025 and were signed by:





P A Brown - Director


BROWNS AUTO ELECTRICAL LIMITED (REGISTERED NUMBER: 08037352)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JANUARY 2025


1. STATUTORY INFORMATION

Browns Auto Electrical 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 AUTO ELECTRICAL LIMITED (REGISTERED NUMBER: 08037352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JANUARY 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 31 January 2024 5,000 28,803 146,635 9,981 190,419
Additions - - - 1,079 1,079
At 30 January 2025 5,000 28,803 146,635 11,060 191,498
DEPRECIATION
At 31 January 2024 5,000 13,783 79,493 7,469 105,745
Charge for year - 2,253 17,046 850 20,149
At 30 January 2025 5,000 16,036 96,539 8,319 125,894
NET BOOK VALUE
At 30 January 2025 - 12,767 50,096 2,741 65,604
At 30 January 2024 - 15,020 67,142 2,512 84,674

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 168,175 155,937
Other debtors 16,777 5,247
184,952 161,184

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 83,548 87,106
Taxation and social security 58,217 43,623
Other creditors 21,732 26,179
163,497 156,908

7. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 16,401 16,088

BROWNS AUTO ELECTRICAL LIMITED (REGISTERED NUMBER: 08037352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JANUARY 2025


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 31 January 2024 16,088
Charge to Statement of Income and Retained Earnings during year 313
Balance at 30 January 2025 16,401

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P A Brown.