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COMPANY REGISTRATION NUMBER: 07025511

Scott Brown Risk Management Surveyors Limited

Filleted Unaudited Financial Statements

31 January 2025

Scott Brown Risk Management Surveyors Limited

Financial Statements

Year ended 31 January 2025

Contents | Page

Report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Scott Brown Risk Management Surveyors Limited

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Scott Brown Risk Management Surveyors Limited

Year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scott Brown Risk Management Surveyors Limited for the year ended 31 January 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
JAY & JAY PARTNERSHIP LIMITED Chartered Certified Accountants
2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU
23 October 2025

Scott Brown Risk Management Surveyors Limited

Statement of Financial Position

31 January 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 688,703 | 570
Investments | 6 | – | 778
| --------- | -------
| 688,703 | 1,348

Current assets

Debtors | 7 | 1,048,596 | 898,443
Cash at bank and in hand | 1,558,702 | 2,360,019
| ------------ | ------------
| 2,607,298 | 3,258,462

Creditors: amounts falling due within one year | 8 | 18,424 | 6,294
| ------------ | ------------
Net current assets | 2,588,874 | 3,252,168
| ------------ | ------------
Total assets less current liabilities | 3,277,577 | 3,253,516
| ------------ | ------------
Net assets | 3,277,577 | 3,253,516
| ------------ | ------------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 3,277,477 | 3,253,416
| ------------ | ------------
Shareholders funds | 3,277,577 | 3,253,516
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Scott Brown Risk Management Surveyors Limited

Statement of Financial Position (continued)

31 January 2025
These financial statements were approved by the board of directors and authorised for issue on 23 October 2025 , and are signed on behalf of the board by:

Mr J. Scott Brown
Director

Company registration number: 07025511

Scott Brown Risk Management Surveyors Limited

Notes to the Financial Statements

Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Chesterfield Buildings, Westbourne Place, Clifton, Bristol, BS8 1RU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 15% reducing balance
| Equipment | - | 25% reducing balance

Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Land and buildings | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 February 2024 | – | 780 | 3,458 | 4,238
Additions | 688,259 | – | – | 688,259
| --------- | ---- | ------- | ---------
At 31 January 2025 | 688,259 | 780 | 3,458 | 692,497
| --------- | ---- | ------- | ---------
Depreciation |  |  |  |
At 1 February 2024 | – | 614 | 3,054 | 3,668
Charge for the year | – | 25 | 101 | 126
| --------- | ---- | ------- | ---------
At 31 January 2025 | – | 639 | 3,155 | 3,794
| --------- | ---- | ------- | ---------
Carrying amount |  |  |  |
At 31 January 2025 | 688,259 | 141 | 303 | 688,703
| --------- | ---- | ------- | ---------
At 31 January 2024 | – | 166 | 404 | 570
| --------- | ---- | ------- | ---------

Included within the above is investment property as follows:

| £
At 1 February 2024 | –
Additions | 688,259
| ---------
At 31 January 2025 | 688,259
| ---------

The directors consider the fair value of the investment property to be £688,259 at 31 January 2025.
Tangible assets held at valuation
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Freehold property
| £
At 31 January 2025 |
Aggregate cost | 688,259
Aggregate depreciation | –
| ---------
Carrying value | 688,259
| ---------

At 31 January 2024 |
Aggregate cost | –
Aggregate depreciation | –
| ----
Carrying value | –
| ----

6. Investments

| Unlisted investments
| £
Cost |
At 1 February 2024 | 778
Disposals | ( 778)
| ----
At 31 January 2025 | –
| ----
Impairment |
At 1 February 2024 and 31 January 2025 | –
| ----

Carrying amount |
At 31 January 2025 | –
| ----
At 31 January 2024 | 778
| ----

7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 1,048,596 | 898,443
| ------------ | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 18,424 | 6,294
| -------- | -------

9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr and Mrs J Scott Brown | 59,335 | 20,290 | ( 92,145) | ( 12,520)
|  | -------- | -------- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr and Mrs J Scott Brown | ( 203) | 59,335 | 203 | 59,335
|  | ---- | -------- | ---- | --------

The directors, Mr and Mrs J Scott Brown borrowed funds from the company, which was repaid in full on 6 April 2024. Interest was charged on the loan of £182, at a rate of 2.25%. The above loan is repayable on demand.