REGISTERED NUMBER: 10680885 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BROMLEY AND BROWN LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R S Bromley

Mr N P Brown

REGISTERED OFFICE:

260 The Street

Boughton Under Blean

Faversham

Kent

ME13 9AD

REGISTERED NUMBER:

10680885 (England and Wales)

ACCOUNTANTS:

George & Co.

Chartered Accountants

44a Joy Lane

Whitstable

Kent

CT5 4LT

FIXED ASSETS

Property, plant and equipment

4

57,424

76,566

CURRENT ASSETS

Debtors

5

2,000

-

Cash at bank

33,594

23,917

35,594

23,917

CREDITORS

Amounts falling due within one year

6

34,621

24,481

NET CURRENT ASSETS/(LIABILITIES)

973

(564

)

TOTAL ASSETS LESS CURRENT LIABILITIES

58,397

76,002

CREDITORS

Amounts falling due after more than one year

7

(47,140

)

(58,356

)

PROVISIONS FOR LIABILITIES

(10,910

)

(14,548

)

NET ASSETS

347

3,098

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

247

2,998

SHAREHOLDERS' FUNDS

347

3,098

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 8 May 2026 and were signed on its behalf by:

Mr R S Bromley - Director

Mr N P Brown - Director

1.	STATUTORY INFORMATION

Bromley and Brown Ltd 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.

Revenue

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

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

85,468

DEPRECIATION

At 1 April 2025

8,902

Charge for year

19,142

At 31 March 2026

28,044

NET BOOK VALUE

At 31 March 2026

57,424

At 31 March 2025

76,566

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

85,468

DEPRECIATION

At 1 April 2025

8,902

Charge for year

19,142

At 31 March 2026

28,044

NET BOOK VALUE

At 31 March 2026

57,424

At 31 March 2025

76,566

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

2,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

11,217

11,217

Trade creditors

3,106

2,987

Taxation and social security

19,298

6,359

Other creditors

1,000

3,918

34,621

24,481

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

47,140

58,356

8.	ULTIMATE CONTROLLING PARTY

The controlling party is the Board of Directors by virtue of the directors' shareholdings.