REGISTERED NUMBER: 08375263 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROWNLIE ERNST & MARKS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr K Brownlie

Mr J F Marks

Mrs A Marks

Ms B Haraldsdottir

REGISTERED OFFICE:

10 North Street

Bridport

Dorset

DT6 3JQ

REGISTERED NUMBER:

08375263 (England and Wales)

ACCOUNTANTS:

Accurate Business Consulting Limited

International House

36-38 Cornhill

London

EC3V 3NG

FIXED ASSETS

Tangible assets

4

7,779

5,559

CURRENT ASSETS

Debtors

5

197,255

320,391

Cash at bank

256,042

123,220

453,297

443,611

CREDITORS

Amounts falling due within one year

6

157,699

185,132

NET CURRENT ASSETS

295,598

258,479

TOTAL ASSETS LESS CURRENT LIABILITIES

303,377

264,038

PROVISIONS FOR LIABILITIES

1,418

1,208

NET ASSETS

301,959

262,830

CAPITAL AND RESERVES

Called up share capital

104

104

Share premium

62,972

62,972

Retained earnings

238,883

199,754

SHAREHOLDERS' FUNDS

301,959

262,830

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 11 December 2025 and were signed on its behalf by:

Mr J F Marks - Director

1.	STATUTORY INFORMATION

Brownlie Ernst & Marks 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

33% Straight line basis

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

36,909

Additions

3,606

At 31 March 2025

40,515

DEPRECIATION

At 1 April 2024

31,350

Charge for year

1,386

At 31 March 2025

32,736

NET BOOK VALUE

At 31 March 2025

7,779

At 31 March 2024

5,559

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

162,877

257,428

VAT

1,580

1,405

Prepayments and accrued income

32,798

61,558

197,255

320,391

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,571

721

Tax

69,641

78,699

Directors' current accounts

75,254

94,479

Accruals and deferred income

11,233

11,233

157,699

185,132