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REGISTERED NUMBER: 07763784 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Brown And Ralph Limited

Brown And Ralph Limited (Registered number: 07763784)

Contents of the Financial Statements
for the Year Ended 31 October 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brown And Ralph Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mr C J Bradford
Mr J W Ralph
Mr M T Ralph





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





REGISTERED NUMBER: 07763784 (England and Wales)

Brown And Ralph Limited (Registered number: 07763784)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 49,571 53,421

CURRENT ASSETS
Stocks 542,858 147,080
Debtors 6 908,526 322,950
Cash at bank and in hand 798,317 495,675
2,249,701 965,705
CREDITORS
Amounts falling due within one year 7 2,147,911 868,550
NET CURRENT ASSETS 101,790 97,155
TOTAL ASSETS LESS CURRENT
LIABILITIES

151,361

150,576

PROVISIONS FOR LIABILITIES 11,568 11,714
NET ASSETS 139,793 138,862

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 139,791 138,860
SHAREHOLDERS' FUNDS 139,793 138,862

Brown And Ralph Limited (Registered number: 07763784)

Balance Sheet - continued
31 October 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 5 June 2025 and were signed on its behalf by:




Mr M T Ralph - Director Mr J W Ralph - Director




Mr C J Bradford - Director


Brown And Ralph Limited (Registered number: 07763784)

Notes to the Financial Statements
for the Year Ended 31 October 2024


1. STATUTORY INFORMATION

Brown And Ralph 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 presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Where consideration is received in respect of services that will actually be performed after the year end, such consideration is recorded as deferred income and is only transferred to turnover in the year in which the service is performed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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.


Brown And Ralph Limited (Registered number: 07763784)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


3. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 8 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 131,685
Additions 16,041
Disposals (39,000 )
At 31 October 2024 108,726
DEPRECIATION
At 1 November 2023 78,264
Charge for year 16,529
Eliminated on disposal (35,638 )
At 31 October 2024 59,155
NET BOOK VALUE
At 31 October 2024 49,571
At 31 October 2023 53,421

Brown And Ralph Limited (Registered number: 07763784)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 895,867 314,437
Other debtors 12,659 8,513
908,526 322,950

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 620,044 322,148
Amounts owed to group undertakings 586,767 227,860
Taxation and social security 508,178 151,560
Other creditors 432,922 166,982
2,147,911 868,550

Other creditors consist of accruals of £413,407 (2023 - £166,927), pension payable of £128 (2023 - £55) and credit card balances of £19,387 (2023 - £nil).

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 11,000 11,000
Between one and five years 24,750 34,834
35,750 45,834

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is MCJ Group Ltd.

The registered office of the parent company, MCJ Group Ltd, is the same as noted on the company information page of these accounts.