Company No: 12389615 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	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

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