Registration number: 08460314

Larmer Brown Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Larmer Brown Limited

(Registration number: 08460314)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,567	1,411
Current assets
Debtors	5	315,053	109,664
Cash at bank and in hand		362	2,258
		315,415	111,922
Creditors: Amounts falling due within one year	6	(655,545)	(605,825)
Net current liabilities		(340,130)	(493,903)
Net liabilities		(338,563)	(492,492)
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		(348,563)	(502,492)
Shareholders' deficit		(338,563)	(492,492)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 July 2026
 

......................................... J C Brown Director

Larmer Brown Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of computer training services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Tax

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Larmer Brown Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	25% straight line basis per annum
Office equipment	33.3% straight line basis per annum

Research and development

Research and development expenditure is written off as incurred.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for computer training services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2024 - 11).

Larmer Brown Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 December 2024	15,724	21,751	37,475
Additions	-	1,117	1,117
At 30 November 2025	15,724	22,868	38,592
Depreciation
At 1 December 2024	15,724	20,340	36,064
Charge for the year	-	961	961
At 30 November 2025	15,724	21,301	37,025
Carrying amount
At 30 November 2025	-	1,567	1,567
At 30 November 2024	-	1,411	1,411

5

Debtors

Current	2025 £	2024 £
Trade debtors	237,483	2,590
Prepayments	77,570	97,666
Other debtors	-	9,408
	315,053	109,664

Larmer Brown Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	81,375	130,766
Amounts owed to group undertakings	-	38,176
Taxation and social security	71,557	159,482
Other creditors	502,613	277,401
	655,545	605,825

Larmer Brown Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7	Related party transactions

Transactions with the director

2025	At 1 December 2024 £	Repayments by director £	At 30 November 2025 £
J C Brown
Movement during the year	7,630	(52,688)	(45,058)

2024	At 1 December 2023 £	Repayments by director £	At 30 November 2024 £
J C Brown
Movement during the year	13,222	(5,592)	7,630

Transactions with group entities

During the year, the company agreed to waive an amount of £58,176 due to other group entities. The resulting credit has been recognised in administrative expenses.

8	Parent and ultimate parent undertaking

The company's immediate parent is Envirosound Holdings Limited, incorporated in England and Wales.

  These financial statements are available upon request from Companies House.