REGISTERED NUMBER: 05341802 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

E A Brown Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Brown

A H Brown

E E Brown

SECRETARY:

Mrs M Brown

REGISTERED OFFICE:

9 Branksome Hill Road

Bournemouth

Dorset

BH4 9LD

REGISTERED NUMBER:

05341802 (England and Wales)

ACCOUNTANTS:

Prosper Accountancy & Tax

204 Bourne House

23 Hinton Road

Bournemouth

Dorset

BH1 2EF

FIXED ASSETS

Tangible assets

4

400,345

394,531

CURRENT ASSETS

Debtors

5

577,086

582,837

Cash at bank

10,335

13,559

587,421

596,396

CREDITORS

Amounts falling due within one year

6

31,225

49,708

NET CURRENT ASSETS

556,196

546,688

TOTAL ASSETS LESS CURRENT LIABILITIES

956,541

941,219

CREDITORS

Amounts falling due after more than one year

7

917,206

907,250

NET ASSETS

39,335

33,969

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

39,235

33,869

39,335

33,969

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 23 December 2025 and were signed on its behalf by:

Mrs M Brown - Director

1.	STATUTORY INFORMATION

E A Brown Properties 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.

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

-

not provided

Plant and machinery etc

-

15% 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

394,531

-

394,531

Additions

-

6,840

6,840

At 31 March 2025

394,531

6,840

401,371

DEPRECIATION

Charge for year

-

1,026

1,026

At 31 March 2025

-

1,026

1,026

NET BOOK VALUE

At 31 March 2025

394,531

5,814

400,345

At 31 March 2024

394,531

-

394,531

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

577,086

582,837

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

15,323

40,000

Taxation and social security

14,022

7,828

Other creditors

1,880

1,880

31,225

49,708

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

917,206

907,250