REGISTERED NUMBER: SC232959 (Scotland)

Unaudited Financial Statements for the Year Ended 5 April 2025

for

Brown Design & Build Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I Brown

SECRETARY:

I Brown

REGISTERED OFFICE:

11 Carlton Street

Edinburgh

EH4 1NE

REGISTERED NUMBER:

SC232959 (Scotland)

ACCOUNTANTS:

G Spratt Accountancy Ltd

Abbeylands

High Street

Dunbar

East Lothian

EH42 1EH

FIXED ASSETS

Tangible assets

4

735,342

754,179

CURRENT ASSETS

Debtors

5

-

4,504

Cash at bank and in hand

30,873

62,557

30,873

67,061

CREDITORS

Amounts falling due within one year

6

10,442

13,607

NET CURRENT ASSETS

20,431

53,454

TOTAL ASSETS LESS CURRENT LIABILITIES

755,773

807,633

CREDITORS

Amounts falling due after more than one year

7

-

15,000

NET ASSETS

755,773

792,633

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

754,773

791,633

SHAREHOLDERS' FUNDS

755,773

792,633

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 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 3 December 2025 and were signed by:

I Brown - Director

1.	STATUTORY INFORMATION

Brown Design & Build Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2024

and 5 April 2025

988,160

22,520

1,010,680

DEPRECIATION

At 6 April 2024

248,987

7,514

256,501

Charge for year

15,085

3,752

18,837

At 5 April 2025

264,072

11,266

275,338

NET BOOK VALUE

At 5 April 2025

724,088

11,254

735,342

At 5 April 2024

739,173

15,006

754,179

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Other debtors

-

4,504

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade creditors

1,200

1,200

Taxation and social security

3,765

-

Other creditors

5,477

12,407

10,442

13,607

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.25

5.4.24

£

£

Other creditors

-

15,000