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Registered number: 04497236
H Brown & Son Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2024
Rachel Bestall Accounts
AAT Licensed Accountant
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Statement of Comprehensive Income 5
Balance Sheet 6
Statement of Changes in Equity 7
Notes to the Financial Statements 8—9
Page 1
Company Information
Director Mr Steven Sample
Company Number 04497236
Registered Office Unit 6 Nine Trees Trading Estate
Morthen Road, Thurcroft
Rotherham
S66 9JG
Accountants Rachel Bestall Accounts
AAT Licensed Accountant
11 Fairfields Chase
Aston
Sheffield
South Yorkshire
S26 2HA
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 October 2024.
Principal Activity
The principal activity of the company is Non-trading holding company
Directors
The directors who held office during the year were as follows:
Mr Steven Sample
Mr Ian McCrossan Resigned 31/10/2024
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Steven Sample
Director
25/07/2025
Page 2
Page 3
Accountant's Report
Report of the Accountant to the directors of H Brown & Son Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 October 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
25/07/2025
Rachel Bestall Accounts
AAT Licensed Accountant
11 Fairfields Chase
Aston
Sheffield
South Yorkshire
S26 2HA
Page 3
Page 4
Profit and Loss Account
2024
Notes £
Income from Shares in group undertakings 110,094
PROFIT FOR THE FINANCIAL YEAR 110,094
The notes on pages 8 to 9 form part of these financial statements.
Page 4
Page 5
Statement of Comprehensive Income
2024
£
PROFIT FOR THE FINANCIAL YEAR 110,094
OTHER COMPREHENSIVE INCOME FOR THE YEAR -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 110,094
Page 5
Page 6
Balance Sheet
2024
Notes £ £
FIXED ASSETS
Investments 4 838,659
838,659
Creditors: Amounts Falling Due Within One Year 5 (686 )
NET CURRENT ASSETS (LIABILITIES) (686 )
TOTAL ASSETS LESS CURRENT LIABILITIES 837,973
Creditors: Amounts Falling Due After More Than One Year 6 (812,874 )
NET ASSETS 25,099
CAPITAL AND RESERVES
Called up share capital 7 66
Share premium account (24,967 )
Profit and Loss Account 50,000
SHAREHOLDERS' FUNDS 25,099
For the year ending 31 October 2024 the company was entitled to exemption from audit 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Steven Sample
Director
25/07/2025
The notes on pages 8 to 9 form part of these financial statements.
Page 6
Page 7
Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 November 2023 66 - 50,000 50,066
Profit for the year and total comprehensive income - - 110,094 110,094
Dividends paid - - (110,094) (110,094)
Purchase of own shares - (24,967 ) - (24,967)
As at 31 October 2024 66 (24,967 ) 50,000 25,099
Page 7
Page 8
Notes to the Financial Statements
1. General Information
H Brown & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04497236 . The registered office is Unit 6 Nine Trees Trading Estate, Morthen Road, Thurcroft, Rotherham, S66 9JG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Subsidiary undertakings
Swallownest Engineering Co Ltd
The principal activity of Swallownest Engineering Co Ltd is Mechanical Engineering.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 November 2023 838,659
As at 31 October 2024 838,659
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 838,659
As at 1 November 2023 838,659
5. Creditors: Amounts Falling Due Within One Year
2024
£
Other creditors 686
Page 8
Page 9
6. Creditors: Amounts Falling Due After More Than One Year
2024
£
Amounts owed to group undertakings 812,874
7. Share Capital
2024
£
Allotted, Called up and fully paid 66
Page 9