Brown.Elle Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11093226

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		1

			1		1
CURRENT ASSETS
Debtors	5	2,610		5,410
Cash at bank and in hand		-		126

		2,610		5,536
Creditors: Amounts Falling Due Within One Year	6	(1,440 )		(4,273 )

NET CURRENT ASSETS (LIABILITIES)			1,170		1,263

TOTAL ASSETS LESS CURRENT LIABILITIES			1,171		1,264

NET ASSETS			1,171		1,264

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			171		264

SHAREHOLDERS' FUNDS			1,171		1,264

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Ellie Brown

Director

23/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Brown.Elle Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11093226 . The registered office is 1st Floor, 104 Oxford Street, Fitzrovia, London, W1D 1LP.

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 director has 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. Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of promotional services

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% straight line

2.5. Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.6. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2024	2023
Office and administration	1	1

	1	1

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Brown.Elle Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2024	2,450

As at 31 December 2024	2,450

Depreciation
As at 1 January 2024	2,449

As at 31 December 2024	2,449

Net Book Value
As at 31 December 2024	1

As at 1 January 2024	1

5. Debtors

	2024	2023
	£	£
Due within one year
Prepayments and accrued income	-	2,507
Director's loan account	2,610	2,903

	2,610	5,410

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Bank loans and overdrafts	57	-
Corporation tax	749	1,561
VAT	-	1,599
Accruals and deferred income	634	1,113

	1,440	4,273

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Ms Ellie Brown	2,903	2,207	2,500	-	2,610

The above loan is unsecured and repayable on demand.The loan was repaid after the year end.

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