Brown Loop Limited 13758627 true 2024-12-01 2025-11-30 2025-11-30 The principal activity of the company is consulting Digita Accounts Production Advanced 6.30.9574.0 true 13758627 2024-12-01 2025-11-30 13758627 2025-11-30 13758627 core:RetainedEarningsAccumulatedLosses 2025-11-30 13758627 core:ShareCapital 2025-11-30 13758627 core:CurrentFinancialInstruments 2025-11-30 13758627 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 13758627 core:OtherPropertyPlantEquipment 2025-11-30 13758627 bus:SmallEntities 2024-12-01 2025-11-30 13758627 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 13758627 bus:FilletedAccounts 2024-12-01 2025-11-30 13758627 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13758627 bus:RegisteredOffice 2024-12-01 2025-11-30 13758627 bus:Director1 2024-12-01 2025-11-30 13758627 bus:EntityNoLongerTradingButTradedInPast 2024-12-01 2025-11-30 13758627 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13758627 bus:Agent1 2024-12-01 2025-11-30 13758627 core:MotorVehicles 2024-12-01 2025-11-30 13758627 countries:AllCountries 2024-12-01 2025-11-30 13758627 2024-11-30 13758627 core:OtherPropertyPlantEquipment 2024-11-30 13758627 2023-12-01 2024-11-30 13758627 2024-11-30 13758627 core:RetainedEarningsAccumulatedLosses 2024-11-30 13758627 core:ShareCapital 2024-11-30 13758627 core:CurrentFinancialInstruments 2024-11-30 13758627 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 13758627 core:OtherPropertyPlantEquipment 2024-11-30 iso4217:GBP xbrli:pure

Registration number: 13758627

Brown Loop Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Brown Loop Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Brown Loop Limited

Company Information

Director | Mr Daniel Peter Crow

Registered office | 2/4 Ash Lane Rustington West Sussex BN16 3BZ

Accountants | Lucraft Hodgson & Dawes LLP 2/4 Ash Lane Rustington West Sussex BN16 3BZ

Brown Loop Limited

(Registration number: 13758627)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,688 | 1,688
Current assets |  |  |
Debtors |  | 148 | 148
Creditors: Amounts falling due within one year | 5 | (917) | (917)
Net current liabilities |  | (769) | (769)
Net assets |  | 919 | 919
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 819 | 819
Shareholders' funds |  | 919 | 919

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 March 2026

......................................... Mr Daniel Peter Crow Director

Brown Loop Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
2/4 Ash Lane
Rustington
West Sussex
BN16 3BZ
United Kingdom

These financial statements were authorised for issue by the director on 31 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling, which is also the company's functional currency. The financial statements are rounded to the nearest £1.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Vehicles | 25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Brown Loop Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Brown Loop Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 December 2024 | 2,893 | 2,893
At 30 November 2025 | 2,893 | 2,893
Depreciation
At 1 December 2024 | 1,205 | 1,205
At 30 November 2025 | 1,205 | 1,205
Carrying amount
At 30 November 2025 | 1,688 | 1,688
At 30 November 2024 | 1,688 | 1,688

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 6 | 557 | 557
Accruals and deferred income |  | 360 | 360
|  | 917 | 917

6 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 557 | 557