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REGISTERED NUMBER: 05314882 (England and Wales)












D BROWN & FAMILY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2024






D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D BROWN & FAMILY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: D A D Brown





SECRETARY:





REGISTERED OFFICE: Buttyland Caravan And Camping Park
Station Road
Manorbier
Tenby
Pembrokeshire
SA70 7SX





REGISTERED NUMBER: 05314882 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 969,474 969,711

CURRENT ASSETS
Stocks 278,179 8,000
Debtors 5 191,586 101,843
Cash at bank and in hand 5,604 27,589
475,369 137,432
CREDITORS
Amounts falling due within one year 6 498,953 156,145
NET CURRENT LIABILITIES (23,584 ) (18,713 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

945,890

950,998

CREDITORS
Amounts falling due after more than one
year

7

(355,165

)

(397,451

)

PROVISIONS FOR LIABILITIES (8,041 ) (8,041 )
NET ASSETS 582,684 545,506

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 582,681 545,503
SHAREHOLDERS' FUNDS 582,684 545,506

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 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.

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 director and authorised for issue on 28 July 2025 and were signed by:





D A D Brown - Director


D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

D Brown & Family 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.
Freehold property - 2% on cost
Plant and Machinery - 20% on cost
Caravans and lodges - 10% on cost
Motor vehicles - 25% 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 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 7 ) .

D BROWN & FAMILY LIMITED (REGISTERED NUMBER: 05314882)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. TANGIBLE FIXED ASSETS
Caravans
Freehold Plant and and Motor
property Machinery lodges vehicles Totals
£    £    £    £    £   
COST
At 1 November 2023 970,199 193,847 43,500 3,000 1,210,546
Additions 26,882 15,908 - - 42,790
At 31 October 2024 997,081 209,755 43,500 3,000 1,253,336
DEPRECIATION
At 1 November 2023 70,810 154,145 13,050 2,830 240,835
Charge for year 19,946 18,689 4,350 42 43,027
At 31 October 2024 90,756 172,834 17,400 2,872 283,862
NET BOOK VALUE
At 31 October 2024 906,325 36,921 26,100 128 969,474
At 31 October 2023 899,389 39,702 30,450 170 969,711

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 190,416 100,826
Other debtors 1,170 1,017
191,586 101,843

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,445 -
Hire purchase contracts 11,860 -
Trade creditors 220,899 22,142
Taxation and social security 174,206 74,749
Other creditors 88,543 59,254
498,953 156,145

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 304,637 341,951
Other creditors 50,528 55,500
355,165 397,451

8. RELATED PARTY DISCLOSURES

During the year the company employed family members of a director, salaries of £115 (2023 £8,022) were paid, all salaries at a fair market value and no amounts were outstanding at the year end.

9. ULTIMATE CONTROLLING PARTY

During the period under review the company was controlled by D A D Brown, by virtue of his 100% holding of the issued share capital.