2024-10-01 2025-09-30 false Capium Accounts Production 1.1 07295749 2024-10-01 2025-09-30 07295749 bus:AbridgedAccounts 2024-10-01 2025-09-30 07295749 bus:FRS102 2024-10-01 2025-09-30 07295749 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07295749 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07295749 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07295749 2024-10-01 2025-09-30 07295749 2025-09-30 07295749 bus:RegisteredOffice 2024-10-01 2025-09-30 07295749 core:WithinOneYear 2025-09-30 07295749 core:AfterOneYear 2025-09-30 07295749 1 2024-10-01 2025-09-30 07295749 bus:Director1 2024-10-01 2025-09-30 07295749 bus:Director1 2025-09-30 07295749 bus:Director1 2023-10-01 2024-09-30 07295749 bus:Director2 2024-10-01 2025-09-30 07295749 bus:Director2 2025-09-30 07295749 bus:Director2 2023-10-01 2024-09-30 07295749 2023-10-01 07295749 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 07295749 2023-10-01 2024-09-30 07295749 2024-09-30 07295749 core:WithinOneYear 2024-09-30 07295749 core:AfterOneYear 2024-09-30 07295749 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 07295749 core:PlantMachinery 2024-10-01 2025-09-30 07295749 core:PlantMachinery 2025-09-30 07295749 core:PlantMachinery 2024-09-30 07295749 core:MotorCars 2024-10-01 2025-09-30 07295749 core:MotorCars 2025-09-30 07295749 core:MotorCars 2024-09-30 07295749 core:ComputerEquipment 2024-10-01 2025-09-30 07295749 core:ComputerEquipment 2025-09-30 07295749 core:ComputerEquipment 2024-09-30 07295749 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-09-30 07295749 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 07295749 core:NetGoodwill 2024-10-01 2025-09-30 07295749 core:NetGoodwill 2025-09-30 07295749 core:NetGoodwill 2024-09-30 07295749 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 07295749 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 07295749 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 07295749 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 07295749 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 07295749 core:Non-currentFinancialInstruments 2025-09-30 07295749 core:Non-currentFinancialInstruments 2024-09-30 07295749 core:ShareCapital 2025-09-30 07295749 core:ShareCapital 2024-09-30 07295749 core:RetainedEarningsAccumulatedLosses 2025-09-30 07295749 core:RetainedEarningsAccumulatedLosses 2024-09-30 07295749 dpl:Item1 2024-10-01 07295749 dpl:Item1 2025-09-30 07295749 dpl:Item1 2023-10-01 07295749 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Logo On Report
Registered Number: 07295749


 

 

 

BROWN FOX LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

Brown Fox Ltd
Contents Page
For the year ended 30 September 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
VELLENDER LEWIS ACCOUNTANTS LIMITED
30 September 2025



....................................................

VELLENDER LEWIS ACCOUNTANTS LIMITED
4 CAPRICORN CENTRE
CRANES FARM ROAD
Basildon
SS14 3JJ
11 August 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 125,337    143,242 
Tangible fixed assets 4 70,548    82,996 
195,885    226,238 
Current assets      
Stocks 0    2,177 
Debtors 41,943    25,001 
Cash at bank and in hand 1,305    1,589 
43,248    28,767 
Creditors: amount falling due within one year (191,711)   (148,414)
Net current assets (148,463)   (119,647)
 
Total assets less current liabilities 47,422    106,591 
Creditors: amount falling due after more than one year (22,878)   (28,761)
Provisions for liabilities (17,637)   (10,448)
Net assets 6,907    67,382 
 

Capital and reserves 		     
Called up share capital 20    20 
Profit and loss account 6,887    67,362 
Shareholders' funds 6,907    67,382 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 11 August 2026 and were signed on its behalf by:


-------------------------------
Lewis Stevenson
Director
2
General Information
Brown Fox Ltd is a private company, limited by shares, registered in , registration number 07295749, registration address Intaglio House, 41 Purdeys Way, Rochford, Essex, SS4 1ND.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 15 Reducing Balance
Plant and Machinery 15 Reducing Balance
Motor Vehicles 15 Reducing Balance
Factored debts
The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2024 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2024 179,052    179,052 
Additions -    - 
Disposals -    - 
At 30 September 2025 179,052    179,052 
Amortisation
At 01 October 2024 35,810    35,810 
Charge for year 17,905    17,905 
On disposals -    - 
At 30 September 2025 53,715    53,715 
Net book values
At 30 September 2025 125,337    125,337 
At 30 September 2024 143,242    143,242 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 October 2024 88,376    45,606    17,399    151,381 
Additions -    -    -    - 
Disposals -    -    -    - 
At 30 September 2025 88,376    45,606    17,399    151,381 
Depreciation
At 01 October 2024 41,119    17,598    9,668    68,385 
Charge for year 7,088    4,201    1,159    12,448 
On disposals -    -    -    - 
At 30 September 2025 48,207    21,799    10,827    80,833 
Net book values
Closing balance as at 30 September 2025 40,169    23,807    6,572    70,548 
Opening balance as at 01 October 2024 47,257    28,008    7,731    82,996 


3