ACCOUNTS - Final Accounts preparation

Registered number: 16180650

MARTIN LUKE BROWN LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026


MARTIN LUKE BROWN LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MARTIN LUKE BROWN LIMITED
FOR THE PERIOD ENDED 31 JANUARY 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Martin Luke Brown Limited for the period ended 31 January 2026 which comprise the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Director of Martin Luke Brown Limited in accordance with the terms of our engagement letter dated 9th October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Martin Luke Brown Limited and state those matters that we have agreed to state to the Director of Martin Luke Brown Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Martin Luke Brown Limited and its Director for our work or for this report.

It is your duty to ensure that Martin Luke Brown Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Martin Luke Brown Limited. You consider that Martin Luke Brown Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Martin Luke Brown Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sopher + Co LLP

Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD

18 June 2026

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MARTIN LUKE BROWN LIMITED REGISTERED NUMBER:16180650

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026
Note		£


Current assets
Debtors: amounts falling due within one year	4	2
Bank and cash balances		2,492
		2,494
Current liabilities
Creditors: amounts falling due within one year	5	(14,787)
Net current (liabilities)/assets			(12,293)

Net (liabilities)/assets			(12,293)

Capital and reserves
Called up share capital	6	1
Profit and loss account		(12,294)
		(12,293)

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 June 2026.

M L Brown

Director

The notes on pages 4 to 6 form part of these financial statements.

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MARTIN LUKE BROWN LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 JANUARY 2026

	Called up share capital	Profit and loss account	Total equity
	£	£	£

Profit for the period	-	32,706	32,706
Dividends: Equity capital	-	(45,000)	(45,000)
Shares issued during the period	1	-	1
At 31 January 2026	1	(12,294)	(12,293)

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MARTIN LUKE BROWN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

1.	General information

Martin Luke Brown Limited is a limited liability company registered in England and Wales. Its registered office address is at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.

The principal activity of the Company during the year was that of performing arts.

The financial statements are presented in £ sterling, which is the functional currency of the Company.

The Company was incorporated on 13th January 2025 and started trading on 1st February 2025

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding Value Added Tax.

Revenue is recognised when a service is provided.

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MARTIN LUKE BROWN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties.

Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.

Interest bearing borrowings, such as bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.

Cash and cash equivalents comprise cash balances and call deposits.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 1.

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MARTIN LUKE BROWN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

Debtors

					2026
					£


	Other debtors	2

5.	Creditors: Amounts falling due within one year
		2026
		£

	Trade creditors	720
	Other taxation and social security	8,167
	Other creditors	3,950
	Accruals and deferred income	1,950
		14,787

6.	Share capital
		2026
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1	1

Upon incorporation, 1 ordinary share of £1 was issued at par for cash consideration of £1.

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