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BROWN'S BUILDING DEVELOPMENT LIMITED

Registered Number
13191082
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

BROWN'S BUILDING DEVELOPMENT LIMITED
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | Ben Brown
| Paul Brown

Registered Address | 16 Box End Road
| Kempston
| Bedford
| MK43 8RR

Registered Number | 13191082 (England and Wales)

BROWN'S BUILDING DEVELOPMENT LIMITED
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 27,805 |  |  |  | 13,923
Investments | 4 |  |  | 200 |  |  |  | 200
|  |  |  | 28,005 |  |  |  | 14,123
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 218,253 |  |  |  | 143,068 |  |
Cash at bank and on hand |  | 988 |  |  |  | 51,151 |  |
|  | 219,241 |  |  |  | 194,219 |  |
Creditors amounts falling due within one year | 6 | (160,673) |  |  |  | (142,516) |  |
Net current assets (liabilities) |  |  |  | 58,568 |  |  |  | 51,703
Total assets less current liabilities |  |  |  | 86,573 |  |  |  | 65,826
Creditors amounts falling due after one year | 7 |  |  | (16,065) |  |  |  | (4,260)
Provisions for liabilities | 9 |  |  | (823) |  |  |  | (2,640)
Net assets |  |  |  | 69,685 |  |  |  | 58,926
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 69,585 |  |  |  | 58,826
Shareholders' funds |  |  |  | 69,685 |  |  |  | 58,926

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 April 2026, and are signed on its behalf by:
Ben Brown Director Registered Company No. 13191082

BROWN'S BUILDING DEVELOPMENT LIMITED
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The financial statements contain information about Brown's Building Development Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | - |  | 3
| Vehicles | 20 |  | -

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | 5,000 |  | 19,150 |  | 24,150
| Additions | - |  | 22,500 |  | 22,500
| At 31 January 26 | 5,000 |  | 41,650 |  | 46,650
| Depreciation and impairment
| At 01 February 25 | 3,333 |  | 6,894 |  | 10,227
| Charge for year | 1,667 |  | 6,951 |  | 8,618
| At 31 January 26 | 5,000 |  | 13,845 |  | 18,845
| Net book value
| At 31 January 26 | - |  | 27,805 |  | 27,805
| At 31 January 25 | 1,667 |  | 12,256 |  | 13,923

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 25 | 200 |  | 200
| At 31 January 26 | 200 |  | 200
| Net book value
| At 31 January 26 | 200 |  | 200
| At 31 January 25 | 200 |  | 200

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 4,000
| Amounts owed by associates and joint ventures / participating interests | 192,820 |  | 139,068
| Prepayments and accrued income | 25,433 |  | -
| Total | 218,253 |  | 143,068

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 7,000 |  | -
| Taxation and social security | 7,656 |  | 9,594
| Finance lease and HP contracts | 8,820 |  | 3,195
| Other creditors | 134,199 |  | 128,064
| Accrued liabilities and deferred income | 2,998 |  | 1,663
| Total | 160,673 |  | 142,516

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 16,065 |  | 4,260
| Total | 16,065 |  | 4,260

8. | Obligations under finance leases
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 24,885 |  | 7,455

9. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 823 |  | 2,640
| Total | 823 |  | 2,640

10. | Related party transactions
--- | ---
| Within debtors is an amount of £167,820 (2025 - £139,068) due from Byron Brown Developments Limited, an associated company, the loan is interest free with no fixed terms of repayment. Within debtors is an amount of £25,000 (2025 - £Nil) due to Margo Browns Limited, an associated company, the loan is interest free with no fixed terms of repayment. Within creditors due within one year is an amount of £7,000 (2025 - £Nil) due to Margo's Woburn Limited, an associated company, the loan is interest free with no fixed terms of repayment. Within creditors due within one year is an amount of £94,038 (2025 - £101,458) due to Paul Brown, a company director, the loan is interest free with no fixed terms of repayment. Within creditors due within one year is an amount of £40,162 (2025 - £24,592) due to Ben Brown, a company director, the loan is interest free with no fixed terms of repayment.