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Registered number: 06792816
Brown's Recruitment and Training Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Brown's Recruitment and Training Consultancy Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brown's Recruitment and Training Consultancy Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 06792816

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 19,191 |  | 23,988
|  |  | 19,191 |  | 23,988
CURRENT ASSETS
Debtors | 5 | 770 |  | 960 |
Cash at bank and in hand |  | 13,258 |  | 18,708 |
|  | 14,028 |  | 19,668 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,497 ) |  | (10,318 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,531 |  | 9,350
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,722 |  | 33,338
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (18,305 ) |  | (20,950 )
NET ASSETS |  |  | 6,417 |  | 12,388
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 6,317 |  | 12,288
SHAREHOLDERS' FUNDS |  |  | 6,417 |  | 12,388

Page 1
Page 2
Brown's Recruitment and Training Consultancy Ltd
Balance Sheet (continued)
As At 31 January 2026
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Susanne Brown Director
18/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brown's Recruitment and Training Consultancy Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Brown's Recruitment and Training Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06792816 . The registered office is C/O Complete Accounting North East Ltd, Crosland Park, Cramlington, NE23 1LZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% Straight LIne

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
Brown's Recruitment and Training Consultancy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 February 2025 | 27,678
As at 31 January 2026 | 27,678
Depreciation
As at 1 February 2025 | 3,690
Provided during the period | 4,797
As at 31 January 2026 | 8,487
Net Book Value
As at 31 January 2026 | 19,191
As at 1 February 2025 | 23,988

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 770 |  | 960

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,447 |  | 5,447
Corporation tax | 924 |  | 2,419
Other taxes and social security | 95 |  | 190
VAT | 1,446 |  | 1,946
Other creditors | 445 |  | 176
Accruals and deferred income | 140 |  | 140
| 8,497 |  | 10,318

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 18,305 |  | 20,950

Page 4
Page 5
Brown's Recruitment and Training Consultancy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,447 |  | 5,447
Later than one year and not later than five years | 18,305 |  | 20,950
| 23,752 |  | 26,397
| 23,752 |  | 26,397

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5