REGISTERED NUMBER: 04433466 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

BARRY BROWN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

P Brown

Ms L Shaw

SECRETARY:

Ms L Shaw

REGISTERED OFFICE:

172 Orrell Road

Wigan

Lancashire

WN5 8HQ

REGISTERED NUMBER:

04433466 (England and Wales)

ACCOUNTANTS:

Beaumont & Co

Suite 5

Martland Mill

Mart Lane

Burscough

Lancashire

L40 0SD

FIXED ASSETS

Tangible assets

4

3,083

4,083

Investments

5

124,388

124,388

127,471

128,471

CURRENT ASSETS

Stocks

98,195

173,732

Debtors

6

499,901

141,680

Cash at bank and in hand

563,809

499,810

1,161,905

815,222

CREDITORS

Amounts falling due within one year

7

443,376

287,019

NET CURRENT ASSETS

718,529

528,203

TOTAL ASSETS LESS CURRENT LIABILITIES

846,000

656,674

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

845,997

656,671

SHAREHOLDERS' FUNDS

846,000

656,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

P Brown - Director

1.	STATUTORY INFORMATION

Barry Brown Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on cost

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 December 2024

and 30 November 2025

9,730

44,581

11,254

DEPRECIATION

At 1 December 2024

9,730

42,706

10,315

Charge for year

-

-

600

At 30 November 2025

9,730

42,706

10,915

NET BOOK VALUE

At 30 November 2025

-

1,875

339

At 30 November 2024

-

1,875

939

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

3,123

8,678

77,366

DEPRECIATION

At 1 December 2024

1,855

8,677

73,283

Charge for year

400

-

1,000

At 30 November 2025

2,255

8,677

74,283

NET BOOK VALUE

At 30 November 2025

868

1

3,083

At 30 November 2024

1,268

1

4,083

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

and 30 November 2025

124,388

NET BOOK VALUE

At 30 November 2025

124,388

At 30 November 2024

124,388

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

205,814

141,680

Other debtors

294,087

-

499,901

141,680

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

166,716

101,903

Taxation and social security

97,137

46,138

Other creditors

179,523

138,978

443,376

287,019

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Beaumont & Co

Suite 5

Martland Mill

Mart Lane

Burscough

Lancashire

L40 0SD

1 April 2026