02094998falsegeneral construction, civil engineering and property rental2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/cd:Director32024-04-012025-03-31http://www.companieshouse.gov.uk/cd:Director42024-04-012025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-04-012025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 02094998

A P and J Brown Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

Prepared By:

NB Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

A P and J Brown Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

DIRECTORS

A P Brown

Mrs J Brown

G Brown Resigned 21.6.2024

Mrs J Whelan

SECRETARY

Mrs J Brown

REGISTERED OFFICE

Wrayside

Wetheral

Carlisle

CA4 8HZ

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 02094998

BANKERS

Barclays Bank plc

ACCOUNTANTS

NB Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

A P and J Brown Limited

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

A P and J Brown Limited

BALANCE SHEET AT 31/03/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		2				1,727,962				1,663,593
CURRENT ASSETS
Stock				1,466,300				1,880,331
Debtors		4		113,945				25,665
Cash at bank and in hand				388,643				10,779
				1,968,888				1,916,775
CREDITORS: Amounts falling due within one year		5		305,699				335,681
NET CURRENT ASSETS						1,663,189				1,581,094
TOTAL ASSETS LESS CURRENT LIABILITIES						3,391,151				3,244,687
CREDITORS: Amounts falling due after more than one year		6				1,661,272				1,455,072
PROVISIONS FOR LIABILITIES AND CHARGES						20,487				22,408
NET ASSETS						1,709,392				1,767,207
CAPITAL AND RESERVES
Called up share capital		9				130				130
Profit and loss account						1,709,262				1,767,077
SHAREHOLDERS' FUNDS						1,709,392				1,767,207
For the year ending 31/03/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 29/12/2025 and signed on their behalf by
.............................
A P Brown
Director

A P and J Brown Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment		reducing balance 20%
Motor Vehicles		reducing balance 20%

1c. Investment Properties

Investment properties are included in the financial statements at fair value. No depreciation is charged on such property.

1d. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

A P and J Brown Limited

2. TANGIBLE FIXED ASSETS
		Investment		Freehold
		Properties		Property		Equipment		Motor Vehicles		Total
		£		£		£		£		£
Cost
At 01/04/2024		1,364,126		245,308		315,595		135,956		2,060,985
Additions		74,482		-		593		16,250		91,325
At 31/03/2025		1,438,608		245,308		316,188		152,206		2,152,310
Depreciation
At 01/04/2024		-		63,778		228,351		105,263		397,392
For the year		-		-		17,567		9,389		26,956
At 31/03/2025		-		63,778		245,918		114,652		424,348
Net Book Amounts
At 31/03/2025		1,438,608		181,530		70,270		37,554		1,727,962
At 31/03/2024		1,364,126		181,530		87,244		30,693		1,663,593

3. STOCK				2025		2024
				£		£
Stock comprises:
Stock and work in progress				1,466,300		1,880,331
				1,466,300		1,880,331

4. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				102,821		20,962
UK corporation tax				5,241		-
Prepayments				5,883		4,703
				113,945		25,665

A P and J Brown Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				-		7,655
VAT				39,774		71,761
Other tax and social security				7,269		62,404
Directors current account				38,887		75,127
Bank loans				29,500		24,286
Hire purchase				24,421		20,259
Trade creditors				151,520		51,114
Other creditors				8,078		16,825
Accruals				6,250		6,250
				305,699		335,681

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Bank loans (unsecured) >1yr				4,167		14,219
Bank loans (secured) >1yr				1,625,437		1,398,995
Hire purchase >1yr				31,668		41,858
				1,661,272		1,455,072

7. SECURED CREDITORS
				2025		2024
				£		£
Amount of bank loans and overdrafts which are secured				1,644,937		1,413,282
Amount of other creditors which are secured				56,089		62,117
Bank loans and overdrafts are secured by way of charges over the company assets. Hire purchase creditors are secured on the asset to why the liability relates.

8. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				11		11

A P and J Brown Limited

9. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 "A" Ordinary shares of £1 each				100		100
30 "B" Ordinary shares of £1 each				30		30
				130		130

10. RELATED PARTY TRANSACTIONS

Dividends of £22,500 were paid to the directors during the year (2024 - £27,000) No salary was paid to certain directors (2024 - Same). At the balance sheet date the company owed £38,887 to the directors (2024 - £75,127). The loan is unsecured, interest free and repayable on demand.