Company registration number 05346051 (England and Wales)
TOM BROWN BUILDERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
TOM BROWN BUILDERS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TOM BROWN BUILDERS LIMITED
BALANCE SHEET
AS AT
26 FEBRUARY 2025
26 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
14,367
3,050
Current assets
Stocks
61,758
50,900
Debtors
4
14,988
23,278
Cash at bank and in hand
21,753
57,123
98,499
131,301
Creditors: amounts falling due within one year
5
(16,341)
(17,104)
Net current assets
82,158
114,197
Total assets less current liabilities
96,525
117,247
Provisions for liabilities
(2,730)
(580)
Net assets
93,795
116,667
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
93,695
116,567
Total equity
93,795
116,667

For the financial year ended 26 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 15 July 2026
Mr T F Brown
Director
Company registration number 05346051 (England and Wales)
TOM BROWN BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

Tom Brown Builders Limited is a private company limited by shares incorporated in England and Wales. The registered office is 72 Main Road, Radcliffe-on-Trent, Nottingham, NG12 2BP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company recognises revenue from the following major sources:

- Building services

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

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.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% per annum reducing balance
Motor vehicles
25% per annum reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

TOM BROWN BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 FEBRUARY 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 27 February 2024
1,465
9,148
10,613
Additions
6,612
9,495
16,107
At 26 February 2025
8,077
18,643
26,720
Depreciation and impairment
At 27 February 2024
1,023
6,540
7,563
Depreciation charged in the year
1,764
3,026
4,790
At 26 February 2025
2,787
9,566
12,353
TOM BROWN BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 FEBRUARY 2025
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
(Continued)
- 4 -
Carrying amount
At 26 February 2025
5,290
9,077
14,367
At 26 February 2024
442
2,608
3,050
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
17,791
Corporation tax recoverable
-
0
642
Other debtors
14,988
4,845
14,988
23,278
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,829
3,371
Taxation and social security
10,762
7,355
Other creditors
1,750
6,378
16,341
17,104
6
Controlling Party

The company is controlled by Mr T F Brown.

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