1 January 2025 false No description of principal activity Taxfiler 2024.6 NI045957 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI045957 2024-12-31 NI045957 2025-01-01 2025-12-31 NI045957 business:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI045957 business:FilletedAccounts 2025-01-01 2025-12-31 NI045957 2025-12-31 NI045957 business:Director1 2025-01-01 2025-12-31 NI045957 business:Director2 2025-01-01 2025-12-31 NI045957 business:RegisteredOffice 2025-01-01 2025-12-31 NI045957 2024-12-31 NI045957 core:WithinOneYear 2025-12-31 NI045957 core:WithinOneYear 2024-12-31 NI045957 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 NI045957 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 NI045957 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 NI045957 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 NI045957 core:PreviouslyStatedAmount 2025-12-31 NI045957 core:PreviouslyStatedAmount 2024-12-31 NI045957 business:SmallEntities 2025-01-01 2025-12-31 NI045957 countries:NorthernIreland 2025-01-01 2025-12-31 NI045957 core:PlantMachinery 2025-01-01 2025-12-31 NI045957 core:FurnitureFittings 2025-01-01 2025-12-31 NI045957 core:PlantMachinery 2024-12-31 NI045957 core:FurnitureFittings 2024-12-31 NI045957 core:PlantMachinery 2025-12-31 NI045957 core:FurnitureFittings 2025-12-31 NI045957 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI045957 (Northern Ireland)
J B BROWN LTD Unaudited accounts for the year ended 31 December 2025
J B BROWN LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
J B BROWN LTD Company Information for the year ended 31 December 2025
Directors
Mr Andrew Davidson Mr Simon Davidson
Company Number
NI045957 (Northern Ireland)
Registered Office
47 Lisburn Road BALLYNAHINCH County Down BT24 8TT United Kingdom
- 3 -
J B BROWN LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
32,396
22,067
Current assets
Inventories
994,130
850,397
Debtors
5
123,200
132,694
Cash at bank and in hand
211,326
155,401
1,328,656
1,138,492
Creditors: amounts falling due within one year
6
(743,340)
(651,890)
Net current assets
585,316
486,602
Total assets less current liabilities
617,712
508,669
Provisions for liabilities
Deferred tax
(8,099)
(1,892)
Net assets
609,613
506,777
Capital and reserves
Called up share capital
5,000
5,000
Profit and loss account
604,613
501,777
Shareholders' funds
609,613
506,777
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by
Mr Andrew Davidson Director Company Registration No. NI045957
- 4 -
J B BROWN LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
J B BROWN LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI045957. The registered office is 47 Lisburn Road, BALLYNAHINCH, County Down, BT24 8TT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
36,362
35,604
71,966
Additions
-
14,467
14,467
At 31 December 2025
36,362
50,071
86,433
Depreciation
At 1 January 2025
32,233
17,666
49,899
Charge for the year
619
3,519
4,138
At 31 December 2025
32,852
21,185
54,037
Net book value
At 31 December 2025
3,510
28,886
32,396
At 31 December 2024
4,129
17,938
22,067
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
123,200
132,694
- 5 -
J B BROWN LTD Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,398
12,844
VAT
64,412
62,347
Trade creditors
228,321
169,660
Amounts owed to group undertakings and other participating interests
225,725
225,725
Taxes and social security
170,844
120,451
Other creditors
23,180
27,763
Loans from directors
28,460
33,100
743,340
651,890
7
Average number of employees
During the year the average number of employees was 15 (2024: 16).
- 6 -