REGISTERED NUMBER: SC026579 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BROWNINGS (WHITBURN) LIMITED

Page

Balance Sheet

1

FIXED ASSETS

22,080

24,330

CURRENT ASSETS

216,680

206,318

CREDITORS

Amounts falling due within one year

(6,583

)

(8,940

)

NET CURRENT ASSETS

210,097

197,378

TOTAL ASSETS LESS CURRENT LIABILITIES

232,177

221,708

CREDITORS

Amounts falling due after more than one year

(33,925

)

(34,825

)

NET ASSETS

198,252

186,883

CAPITAL AND RESERVES

198,252

186,883

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Brownings (Whitburn) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC026579

Registered office:

22 Longridge Road

Whitburn

Bathgate

West Lothian

EH47 0DE

The presentation currency of the financial statements is the Pound Sterling (£).

2.	AVERAGE NUMBER OF EMPLOYEES

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

Other than the two (2024 - two) non-remunerated directors, there were no employees in either the current or previous years.

3.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

E J Browning

Balance outstanding at start of year

72,896

78,601

Amounts repaid

(5,532

)

(5,705

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

67,364

72,896

G Knox

Balance outstanding at start of year

72,896

78,600

Amounts repaid

(5,531

)

(5,704

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

67,365

72,896

There are no formal terms for the repayment of the overdrawn directors' loan balances. Interest initially at 3% and then 4% from 1 April 2025 (2024 - 3%) is charged on the directors' loan balances with interest applied quarterly. The total interest charged in the year was £4,937 (2024 - £4,590).

4.	OTHER FINANCIAL COMMITMENTS

As at 30 September 2025, the company was committed to making future operating lease payments of £6,046 (2024 - £8,244) of which £2,198 (2024 - £2,198) falls due in the next 12 months. Since the year end, the lease has been settled.

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

E J Browning - Director