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Company Registration No. 08391085 (England and Wales)
James Brewster Financial Services Limited Unaudited accounts for the year ended 28 February 2026
James Brewster Financial Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
James Brewster Financial Services Limited Company Information for the year ended 28 February 2026
Director
J Brewster
Company Number
08391085 (England and Wales)
Registered Office
James Brewster Financial Services Ltd 25a West Auckland Road Darlington County Durham DL3 9EL England
Accountants
JLA Accounting Limited 9 Flora Avenue Darlington DL3 8PF
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James Brewster Financial Services Limited Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
210,530 
140,106 
Tangible assets
5
249,797 
3,451 
460,327 
143,557 
Current assets
Debtors
6
23,117 
12,099 
Cash at bank and in hand
121,268 
228,149 
144,385 
240,248 
Creditors: amounts falling due within one year
7
(182,914)
(19,162)
Net current (liabilities)/assets
(38,529)
221,086 
Total assets less current liabilities
421,798 
364,643 
Provisions for liabilities
Other provisions
(864)
(864)
Net assets
420,934 
363,779 
Capital and reserves
Called up share capital
20,000 
20,000 
Profit and loss account
400,934 
343,779 
Shareholders' funds
420,934 
363,779 
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 July 2026 and were signed on its behalf by
J Brewster Director Company Registration No. 08391085
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James Brewster Financial Services Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
James Brewster Financial Services Limited is a private company, limited by shares, registered in England and Wales, registration number 08391085. The registered office is James Brewster Financial Services Ltd, 25a West Auckland Road, Darlington, County Durham, DL3 9EL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2025
144,320 
Additions
90,113 
At 28 February 2026
234,433 
Amortisation
At 1 March 2025
4,214 
Charge for the year
19,689 
At 28 February 2026
23,903 
Net book value
At 28 February 2026
210,530 
At 28 February 2025
140,106 
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James Brewster Financial Services Limited Notes to the Accounts for the year ended 28 February 2026
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
- 
11,395 
11,395 
Additions
215,705 
34,554 
250,259 
At 28 February 2026
215,705 
45,949 
261,654 
Depreciation
At 1 March 2025
- 
7,944 
7,944 
Charge for the year
- 
3,913 
3,913 
At 28 February 2026
- 
11,857 
11,857 
Net book value
At 28 February 2026
215,705 
34,092 
249,797 
At 28 February 2025
- 
3,451 
3,451 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
593 
593 
Other debtors
22,524 
11,506 
23,117 
12,099 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
147,830 
- 
Taxes and social security
34,721 
36,694 
Other creditors
363 
(17,532)
182,914 
19,162 
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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