REGISTERED NUMBER: 01302279 (England and Wales)

Brown & Gammons Limited

Financial Statements For The Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

9

DIRECTORS:

R A Gammons

Mrs V Gammons

M S Gammons

Mrs L M J Jarvis

SECRETARY:

Mrs V Gammons

REGISTERED OFFICE:

The Straw Barn

Upton End Farm Business Park

Meppershall Road. Shillington

Beds

SG5 3PF

REGISTERED NUMBER:

01302279 (England and Wales)

ACCOUNTANTS:

Premier Accountancy

Upton End Farm Business Park

Meppershall Road

Shillington

Bedfordshire

SG5 3PF

FIXED ASSETS

Intangible assets

4

80

1,065

Tangible assets

5

2,120,399

2,137,851

2,120,479

2,138,916

CURRENT ASSETS

Stocks

840,240

1,170,311

Debtors

6

684,331

466,190

Cash at bank and in hand

166,891

405,519

1,691,462

2,042,020

CREDITORS

Amounts falling due within one year

7

1,086,843

1,424,963

NET CURRENT ASSETS

604,619

617,057

TOTAL ASSETS LESS CURRENT LIABILITIES

2,725,098

2,755,973

CAPITAL AND RESERVES

Called up share capital

20,570

20,570

Revaluation reserve

9

1,159,767

1,159,767

Retained earnings

1,544,761

1,575,636

SHAREHOLDERS' FUNDS

2,725,098

2,755,973

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:

M S Gammons - Director

Mrs L M J Jarvis - Director

1.	STATUTORY INFORMATION

Brown & Gammons 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 16 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

9,850

AMORTISATION

At 1 April 2024

8,785

Charge for year

985

At 31 March 2025

9,770

NET BOOK VALUE

At 31 March 2025

80

At 31 March 2024

1,065

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 April 2024

2,094,038

124,238

60,978

Additions

-

6,287

2,455

At 31 March 2025

2,094,038

130,525

63,433

DEPRECIATION

At 1 April 2024

-

111,518

38,979

Charge for year

-

6,802

6,369

At 31 March 2025

-

118,320

45,348

NET BOOK VALUE

At 31 March 2025

2,094,038

12,205

18,085

At 31 March 2024

2,094,038

12,720

21,999

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

122,972

42,028

2,444,254

Additions

-

983

9,725

At 31 March 2025

122,972

43,011

2,453,979

DEPRECIATION

At 1 April 2024

116,488

39,418

306,403

Charge for year

14,006

-

27,177

At 31 March 2025

130,494

39,418

333,580

NET BOOK VALUE

At 31 March 2025

(7,522

)

3,593

2,120,399

At 31 March 2024

6,484

2,610

2,137,851

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2012

1,750,000

225,682

1,975,682

Valuation in 2013

313,213

85,468

398,681

Valuation in 2014

274,933

(41,857

)

233,076

Valuation in 2015

23,071

(88,714

)

(65,643

)

Valuation in 2016

746,736

18,812

765,548

Valuation in 2017

(1,038,599

)

23,885

(1,014,714

)

Valuation in 2018

(5,237

)

31,223

25,986

Valuation in 2019

5,645

(234

)

5,411

Valuation in 2020

14,338

70,141

84,479

Valuation in 2021

9,938

35,535

45,473

2,094,038

359,941

2,453,979

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

657,847

132,933

Other debtors

26,484

333,257

684,331

466,190

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

150,168

726,961

Taxation and social security

84,782

114,913

Other creditors

851,893

583,089

1,086,843

1,424,963

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Barclays Bank PLC hold the freehold deeds to land and buildings at the rear of 16 High Street, Baldock,Herts

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

1,159,767

10.	RELATED PARTY DISCLOSURES

The ultimate controlling party of Brown & Gammons Ltd are the directors who own 100% of the issued share capital.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Premier Accountancy

Upton End Farm Business Park

Meppershall Road

Shillington

Bedfordshire

SG5 3PF

24 December 2025