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Registered Number: 00508016
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 March 2025

for

A.H.BROWN(HAYLING ISLAND)LIMITED

A.H.Brown(Hayling Island)Limited
Contents Page
For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A.H.Brown(Hayling Island)Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A.H.Brown(Hayling Island)Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of A.H.Brown(Hayling Island)Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A.H.Brown(Hayling Island)Limited and state those matters that we have agreed to state to the Board of Directors of A.H.Brown(Hayling Island)Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.H.Brown(Hayling Island)Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A.H.Brown(Hayling Island)Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A.H.Brown(Hayling Island)Limited . You consider that A.H.Brown(Hayling Island)Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A.H.Brown(Hayling Island)Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Pink Mango Accountants Ltd
Coltsfoot
Farm Lane
Chichester
West Sussex
PO18 8SA
24 December 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 166,502    192,059 
Investments 4 12,765    12,339 
179,267    204,398 
Current assets      
Stocks 93,790    93,501 
Debtors 147,109    153,162 
Cash at bank and in hand 6,463    3,701 
247,362    250,364 
Creditors: amount falling due within one year (179,363)   (268,928)
Net current assets 67,999    (18,564)
 
Total assets less current liabilities 247,266    185,834 
Creditors: amount falling due after more than one year -    (11,160)
Provisions for liabilities (7,645)   (10,385)
Net assets 239,621    164,289 
 

Capital and reserves 		     
Called up share capital 115,000    15,000 
Revaluation Reserves 23,804    23,804 
Profit and loss account 100,817    125,485 
Shareholders' funds 239,621    164,289 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 24 December 2025 and were signed on its behalf by:


-------------------------------
Mrs Janet Mary Pike
Director
2
General Information
A.H.Brown(Hayling Island)Limited is a private company, limited by shares, registered in England and Wales, registration number 00508016, registration address Homestead, Northney Road, Hayling Island, Hampshire, PO11 0NF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.
Finance lease and hire purchase charges
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the
risks and rewards of ownership to the lessee. 
Assets held under finance leases are recognised at the lower of their fair value at inception of the
lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation. 

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction
of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.
Taxation
Taxation for the period 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 taxation
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 period 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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Buildings 5% Straight Line
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2024 : 3).
3.

Tangible fixed assets

Cost or valuation Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 April 2024 263,935    403,635    6,371    63,559    737,500 
Additions 291    3,500    -    -    3,791 
Disposals -    (1,000)   -    -    (1,000)
At 31 March 2025 264,226    406,135    6,371    63,559    740,291 
Depreciation
At 01 April 2024 187,049    292,657    6,258    59,477    545,441 
Charge for year 5,862    22,496    28    407    28,793 
On disposals -    (445)   -    -    (445)
At 31 March 2025 192,911    314,708    6,286    59,884    573,789 
Net book values
Closing balance as at 31 March 2025 71,315    91,427    85    3,675    166,502 
Opening balance as at 01 April 2024 76,886    110,978    113    4,082    192,059 

Buildings includes freehold land at cost £27,406 (2024: £27,406) which is not depreciated.

4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2024 13,191    13,191 
Additions -    - 
Disposals -    - 
Revaluations (426)   (426)
At 31 March 2025 12,765    12,765 

5.

Related party transactions

Northney Farm Tea Room Ltd
Controlled by Mrs J M Pike, director

The amount due to Northney Farm Tea Room Ltd at year ended 31 March 2025 was £105,174 (2024 - £105,174).
3