REGISTERED NUMBER: 11783480 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

BROWNS LANDSCAPE AND DECKING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

RW Brown

L A Brown

REGISTERED OFFICE:

1 Vanessa Way

Bexley

Kent

DA5 2JS

REGISTERED NUMBER:

11783480 (England and Wales)

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Tangible assets

4

35,210

6,707

CURRENT ASSETS

Stocks

16,000

15,500

Debtors

5

74,100

48,567

Cash at bank

21

26

90,121

64,093

CREDITORS

Amounts falling due within one year

6

(92,130

)

(60,325

)

NET CURRENT (LIABILITIES)/ASSETS

(2,009

)

3,768

TOTAL ASSETS LESS CURRENT LIABILITIES

33,201

10,475

CREDITORS

Amounts falling due after more than one year

7

(32,171

)

(10,316

)

NET ASSETS

1,030

159

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

930

59

SHAREHOLDERS' FUNDS

1,030

159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 28 October 2025 and were signed on its behalf by:

RW Brown - Director

1.	STATUTORY INFORMATION

Browns Landscape And Decking 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

12,700

5,329

-

1,089

19,118

Additions

404

-

40,000

-

40,404

Disposals

(12,700

)

(5,329

)

-

-

(18,029

)

At 31 January 2025

404

-

40,000

1,089

41,493

DEPRECIATION

At 1 February 2024

7,800

3,731

-

880

12,411

Charge for year

101

1

5,250

52

5,404

Eliminated on disposal

(7,800

)

(3,732

)

-

-

(11,532

)

At 31 January 2025

101

-

5,250

932

6,283

NET BOOK VALUE

At 31 January 2025

303

-

34,750

157

35,210

At 31 January 2024

4,900

1,598

-

209

6,707

The purchase of two vans via finance leases occurred in February and April 2024. The total net of VAT payments the company was liable to pay as at 31st January 2025 was £44,227.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,000

16,945

Directors' current accounts

68,542

28,783

Tax

3,558

-

VAT

-

2,839

74,100

48,567

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

23,937

25,257

Other loans

4,532

-

Trade creditors

4,440

-

Tax

14,736

22,264

Social security and other taxes

-

(331

)

VAT

6,190

-

Other creditors

37,547

12,485

Accrued expenses

748

650

92,130

60,325

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

3,365

6,896

Bank loans - 2-5 years

-

3,420

Other loans - 1-2 years

5,055

-

Other loans - 2-5 years

23,751

-

32,171

10,316