REGISTERED NUMBER: 07193361 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROWN AND BRAND MANAGEMENT AND LETTING

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K P Hardes

SECRETARY:

Mrs S M Brand

REGISTERED OFFICE:

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

REGISTERED NUMBER:

07193361 (England and Wales)

ACCOUNTANTS:

Segrave & Partners LLP

Chartered Accountants

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

FIXED ASSETS

Tangible assets

4

1,657

2,210

CURRENT ASSETS

Debtors

5

789,627

695,125

Cash at bank and in hand

3,197

4,187

792,824

699,312

CREDITORS

Amounts falling due within one year

6

490,468

469,638

NET CURRENT ASSETS

302,356

229,674

TOTAL ASSETS LESS CURRENT LIABILITIES

304,013

231,884

CREDITORS

Amounts falling due after more than one year

7

3,334

13,333

NET ASSETS

300,679

218,551

CAPITAL AND RESERVES

Called up share capital

103

103

Retained earnings

8

300,576

218,448

SHAREHOLDERS' FUNDS

300,679

218,551

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 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 10 December 2025 and were signed by:

K P Hardes - Director

1.	STATUTORY INFORMATION

Brown and Brand Management and Letting 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.

Bike

-

25% on reducing balance

Office equipment

-

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Office

Bike

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,833

13,795

15,628

DEPRECIATION

At 1 April 2024

458

12,960

13,418

Charge for year

344

209

553

At 31 March 2025

802

13,169

13,971

NET BOOK VALUE

At 31 March 2025

1,031

626

1,657

At 31 March 2024

1,375

835

2,210

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

789,627

695,125

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

4,620

18,852

Tax

29,035

15,350

Social security and other taxes

8,108

11,578

VAT

163,471

147,809

Other creditors

45,936

45,936

Directors' current accounts

226,948

217,813

Accrued expenses

2,350

2,300

490,468

469,638

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

3,334

13,333

8.

RESERVES

Retained

earnings

£

At 1 April 2024

218,448

Profit for the year

94,128

Dividends

(12,000

)

At 31 March 2025

300,576