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Company No: 12389615 (England and Wales)

# ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

### Unaudited Financial Statements
For the financial year ended 31 January 2026
Pages for filing with the registrar

ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

## Unaudited Financial Statements

For the financial year ended 31 January 2026

Contents

ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

## COMPANY INFORMATION

For the financial year ended 31 January 2026
ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 January 2026

DIRECTOR | Andrew Robert Brown

REGISTERED OFFICE | Escrick Grange Farmhouse Stillingfleet Road
| Escrick
| York
| YO19 6EB
| United Kingdom

COMPANY NUMBER | 12389615 (England and Wales)

ACCOUNTANT | Morrell Middleton Auditors Ltd Chartered Certified Accountants
| Wellington House
| Aviator Court
| York
| YO30 4UZ

ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

## BALANCE SHEET

As at 31 January 2026
ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

## BALANCE SHEET (continued)

As at 31 January 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 117,664 |  | 55,523
|  | 117,664 |  | 55,523
Current assets |  |  |  |
Stocks | 4 | 17,000 |  | 17,000
Debtors | 5 | 22,773 |  | 0
Cash at bank and in hand | 6 | 2,466 |  | 0
|  | 42,239 |  | 17,000
Creditors: amounts falling due within one year | 7 | ( 91,394) |  | ( 48,419)
Net current liabilities |  | (49,155) |  | (31,419)
Total assets less current liabilities |  | 68,509 |  | 24,104
Creditors: amounts falling due after more than one year | 8 | ( 65,778) |  | ( 23,916)
Net assets |  | 2,731 |  | 188
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 2,631 |  | 88
Total shareholders' funds |  | 2,731 |  | 188

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Andrew Brown Cars T/a Andrew Brown Caravans Ltd (registered number: 12389615) were approved and authorised for issue by the Director on 20 February 2026. They were signed on its behalf by:

Andrew Robert Brown Director |

ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026
ANDREW BROWN CARS T/A ANDREW BROWN CARAVANS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Andrew Brown Cars T/a Andrew Brown Caravans Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Escrick Grange Farmhouse Stillingfleet Road, Escrick, York, YO19 6EB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance
| 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 February 2025 | 99,767 |  | 99,767
Additions | 121,008 |  | 121,008
Disposals | ( 63,108) |  | ( 63,108)
At 31 January 2026 | 157,667 |  | 157,667
Accumulated depreciation |  |  |
At 01 February 2025 | 44,244 |  | 44,244
Charge for the financial year | 24,519 |  | 24,519
Disposals | ( 28,760) |  | ( 28,760)
At 31 January 2026 | 40,003 |  | 40,003
Net book value |  |  |
At 31 January 2026 | 117,664 |  | 117,664
At 31 January 2025 | 55,523 |  | 55,523

#### 4. Stocks

| 2026 |  | 2025
| £ |  | £
Stocks | 17,000 |  | 17,000

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 17,000 |  | 0
Corporation tax | 5,770 |  | 0
Other debtors | 3 |  | 0
| 22,773 |  | 0

#### 6. Cash and cash equivalents

| 2026 |  | 2025
| £ |  | £
Cash at bank and in hand | 2,466 |  | 0
Less: Bank overdrafts | 0 |  | ( 17,176)
| 2,466 |  | (17,176)

#### 7. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans and overdrafts | 2,651 |  | 27,617
Trade creditors | 17,535 |  | 1,016
Taxation and social security | 3,737 |  | 9,285
Obligations under finance leases and hire purchase contracts | 16,894 |  | 9,073
Other creditors | 50,577 |  | 1,428
| 91,394 |  | 48,419

#### 8. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 0 |  | 2,651
Obligations under finance leases and hire purchase contracts | 65,778 |  | 21,265
| 65,778 |  | 23,916

There are no amounts included above in respect of which any security has been given by the small entity.

#### 9. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100