FRS102 1A Filleted


Company registration number:						15586116
Browns Autos Brighton Ltd

Balance sheet
as at 31 March 2026

		31 Mar 26		31 Mar 25
	Note	£	£	£	£
Fixed assets
Tangible assets	4	25,328		-
			25,328		-
Current assets
Stocks		113,150		-
Debtors	5	2,133		-
Cash at bank and in hand		57,939		200
			173,222		200
Creditors: amounts falling due within one year	6		(17,958)		-
Net current assets			155,264		200
Total assets less current liabilities			180,592		200
Creditors: Amounts falling due after more than one year	7		(113,202)		-
NET ASSETS			67,390		200

Capital and reserves
Called up share capital			200		200
Profit and loss account			67,190		-
TOTAL EQUITY			67,390		200


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


	Company registration number:		15586116
	Browns Autos Brighton Ltd

	Balance sheet - continued
	as at 31 March 2026

	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 Profit and loss account has not been delivered to the Registrar.

	These financial statements were approved by the Board of directors and authorised for issue on 24 August 0006 and signed on its behalf by:

	Mr J Clayman, Director
	24 August 0006

	2


Browns Autos Brighton Ltd

Notes to the financial statements
for the year ended 31 March 2026


1	Company information

	Browns Autos Brighton Ltd is a private company registered in England and Wales. Its registered number is 15586116. The company is limited by shares. Its registered office is 19 Upper King Street, Norwich, NR3 1RB.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

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

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Plant and machinery	-	20% straight line
	Motor vehicles	-	25% reducing balance

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

3


Browns Autos Brighton Ltd

Notes to the financial statements - continued
for the year ended 31 March 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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.

3	Average number of employees

	During the year the average number of employees was Nil (2025 - Nil).

4	Tangible fixed assets

			Plant and machinery etc.
			£
	Cost
	Additions		32,785
	At 31 March 2026		32,785

	Depreciation
	Charge for year		7,457
	At 31 March 2026		7,457

	Net book value
	At 31 March 2026		25,328

	At 31 March 2025		-


5	Debtors

		31 Mar 26	31 Mar 25
		£	£
	Other debtors	2,133	-


4


	Company registration number:	15586116

	Annual report and unaudited financial statements
	for the year ended 31 March 2026
	for
	Browns Autos Brighton Ltd


	Pages for filing with the Registrar