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Registered number: 13227735
Sandy Brown Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13227735
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,314,253 1,577,143
Tangible Assets 5 182,995 219,926
1,497,248 1,797,069
CURRENT ASSETS
Stocks 6 27,226 75,995
Debtors 7 1,263,904 1,340,312
Cash at bank and in hand 927,079 747,907
2,218,209 2,164,214
Creditors: Amounts Falling Due Within One Year 8 (2,649,135 ) (3,141,208 )
NET CURRENT ASSETS (LIABILITIES) (430,926 ) (976,994 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,066,322 820,075
Creditors: Amounts Falling Due After More Than One Year 9 (61,000 ) (51,000 )
NET ASSETS 1,005,322 769,075
CAPITAL AND RESERVES
Called up share capital 10 4,800 4,800
Share premium account 159,200 99,200
Profit and Loss Account 841,322 665,075
SHAREHOLDERS' FUNDS 1,005,322 769,075
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C Simpson
Director
Mr R Albon
Director
17/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sandy Brown Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13227735 . The registered office is 55 Charterhouse Street, London, EC1M 6HA.

The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 9 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold In accordance with the lease
Plant & Machinery 20%/25% on cost
Fixtures & Fittings 10% on cost
Computer Equipment At varying rates on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 74 (2024: 66)
74 66
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 2,300,000
As at 31 March 2025 2,300,000
Amortisation
As at 1 April 2024 722,857
Provided during the period 262,890
As at 31 March 2025 985,747
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2025 1,314,253
As at 1 April 2024 1,577,143
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 209,527 26,308 209,863 445,698
Additions 19,774 995 37,656 58,425
Disposals (100,134 ) - (48,281 ) (148,415 )
As at 31 March 2025 129,167 27,303 199,238 355,708
Depreciation
As at 1 April 2024 96,152 14,584 115,036 225,772
Provided during the period 31,688 4,039 51,445 87,172
Disposals (91,950 ) - (48,281 ) (140,231 )
As at 31 March 2025 35,890 18,623 118,200 172,713
Net Book Value
As at 31 March 2025 93,277 8,680 81,038 182,995
As at 1 April 2024 113,375 11,724 94,827 219,926
6. Stocks
2025 2024
£ £
Work in progress 27,226 75,995
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,046,984 1,139,596
Other debtors 216,920 200,716
1,263,904 1,340,312
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 98,111 193,090
Other creditors 1,942,450 2,382,918
Taxation and social security 608,574 565,200
2,649,135 3,141,208
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 61,000 51,000
10. Share Capital
2025 2024
Allotted, called up but not fully paid £ £
4,000 Ordinary A shares of £ 1.000 each 4,000 4,000
800 Ordinary B shares of £ 1.000 each 800 800
4,800 4,800
Page 6