REGISTERED NUMBER: 04418424 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

CLIFFORD BROWN & GRIMSEY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A K Brown

REGISTERED OFFICE:

11 St.Peters Court

St.Peters Street

Colchester

Essex

CO1 1WD

REGISTERED NUMBER:

04418424 (England and Wales)

ACCOUNTANTS:

Xeinadin South East Limited

5b Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

FIXED ASSETS

Tangible assets

5

6,800

-

Investments

6

-

2,000

6,800

2,000

CURRENT ASSETS

Debtors

7

215,278

241,226

Cash at bank

8

994

68,050

216,272

309,276

CREDITORS

Amounts falling due within one year

9

7,451

41,105

NET CURRENT ASSETS

208,821

268,171

TOTAL ASSETS LESS CURRENT LIABILITIES

215,621

270,171

CAPITAL AND RESERVES

Called up share capital

10

622

622

Retained earnings

214,999

269,549

SHAREHOLDERS' FUNDS

215,621

270,171

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

A K Brown - Director

1.	STATUTORY INFORMATION

Clifford Brown & Grimsey Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Amounts in these financial statements are rounded to the nearest Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Clifford Brown & Grimsey Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There were no judgment or material estimation uncertainties affecting the reported financial performance in the current or prior year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met.

Turnover is for the provision of the company's principal activity. Turnover is recognised over the period the service relates to.

Goodwill

Goodwill,being the amount paid in connection with the acquisition of a business in 2004, has been written off over its estimated useful life of 1 year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

8,000

At 31 October 2025

8,000

DEPRECIATION

Charge for year

1,200

At 31 October 2025

1,200

NET BOOK VALUE

At 31 October 2025

6,800

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 November 2024

2,000

Impairments

(2,000

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

2,000

The fixed asset investment reflects the company's holding in Clifford Brown & Grimsey Insurance Brokers Ltd. Clifford Brown & Grimsey Insurance Brokers Ltd was dissolved on 16 December 2025. The investment has therefore been impaired to £nil in the year.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related parties

210,000

210,000

Other debtors

5,278

31,226

215,278

241,226

8.	CASH AT BANK

2025

2024

£

£

Bank account

994

68,050

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

-

22,426

Taxation and social security

-

15,030

Other creditors

7,451

3,649

7,451

41,105

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

622

Ordinary

£1

622

622

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors at the balance sheet is an amount of £5,081 (2024: debtor balance of £26,972) due from the director of the company. Interest has been charged where applicable.

12.	RELATED PARTY DISCLOSURES