REGISTERED NUMBER: 04302787 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 July 2025

for

BROWNS OFFICE SUPPLIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S D Brown

SECRETARY:

Ms L C Brown

REGISTERED OFFICE:

Unit R2 Capital Business Park

Parkway

Cardiff

CF3 2PU

REGISTERED NUMBER:

04302787 (England and Wales)

FIXED ASSETS

Intangible assets

4

16,800

19,200

Tangible assets

5

223,230

230,430

240,030

249,630

CURRENT ASSETS

Stocks

7,087

8,122

Debtors

6

82,659

89,902

Cash at bank

322,024

174,113

411,770

272,137

CREDITORS

Amounts falling due within one year

7

193,634

155,713

NET CURRENT ASSETS

218,136

116,424

TOTAL ASSETS LESS CURRENT LIABILITIES

458,166

366,054

CREDITORS

Amounts falling due after more than one year

8

8,143

10,526

NET ASSETS

450,023

355,528

CAPITAL AND RESERVES

Called up share capital

103

103

Revaluation reserve

9

24,336

24,336

Retained earnings

425,584

331,089

SHAREHOLDERS' FUNDS

450,023

355,528

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 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 28 July 2026 and were signed by:

S D Brown - Director

1.	STATUTORY INFORMATION

Browns Office Supplies Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred 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 or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 July 2024

and 30 July 2025

24,000

AMORTISATION

At 31 July 2024

4,800

Charge for year

2,400

At 30 July 2025

7,200

NET BOOK VALUE

At 30 July 2025

16,800

At 30 July 2024

19,200

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 31 July 2024

and 30 July 2025

184,942

199,595

384,537

DEPRECIATION

At 31 July 2024

-

154,107

154,107

Charge for year

-

7,200

7,200

At 30 July 2025

-

161,307

161,307

NET BOOK VALUE

At 30 July 2025

184,942

38,288

223,230

At 30 July 2024

184,942

45,488

230,430

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Trade debtors

82,659

89,902

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Bank loans and overdrafts

20,599

10,307

Trade creditors

112,447

107,697

Taxation and social security

46,166

13,292

Other creditors

14,422

24,417

193,634

155,713

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.7.25

30.7.24

£

£

Bank loans

8,143

10,526

9.

RESERVES

Revaluation

reserve

£

At 31 July 2024

and 30 July 2025

24,336