BROWN'S BUILDING DEVELOPMENT LIMITED


Directors	Ben Brown
	Paul Brown


Registered Address	16 Box End Road
	Kempston
	Bedford
	MK43 8RR


Registered Number	13191082 (England and Wales)

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.

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

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.

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.

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:

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.

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 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.

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.

	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