ACCOUNTS - Final Accounts preparation

Registered number: 13754305

BROWN LEAF MEDIA LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025


BROWN LEAF MEDIA LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


BROWN LEAF MEDIA LTD REGISTERED NUMBER:13754305

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1,361		1,815
Investments			500,001		-
			501,362		1,815
Current assets
Debtors: amounts falling due within one year	6	30		29,185
Cash at bank and in hand		877,626		1,341,552
		877,656		1,370,737
Creditors: amounts falling due within one year	7	(203,797)		(233,979)
Net current assets			673,859		1,136,758
Total assets less current liabilities			1,175,221		1,138,573

Net assets			1,175,221		1,138,573

Capital and reserves
Called up share capital	8	103	103
Profit and loss account		1,175,118	1,138,470
		1,175,221	1,138,573

Page 1


BROWN LEAF MEDIA LTD REGISTERED NUMBER:13754305

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A W Marr

Director

Date: 25 August 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


BROWN LEAF MEDIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Brown Leaf Media Ltd in a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of the provision of media and speaking.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


BROWN LEAF MEDIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment

25%

reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Valuation of investments

Investments are measured at cost less impairment.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.11

Creditors

Short-term creditors are measured at the transaction price.

Page 4


BROWN LEAF MEDIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 December 2024	3,137
	At 30 November 2025	3,137
	Depreciation
	At 1 December 2024	1,322
	Charge for the year on owned assets	454
	At 30 November 2025	1,776
	Net book value
	At 30 November 2025	1,361
	At 30 November 2024	1,815

Page 5


BROWN LEAF MEDIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

5.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	Additions	500,001
	At 30 November 2025	500,001

Debtors

					2025	2024
					£	£


Trade debtors	30	-
Prepayments and accrued income	-	29,185
	30	29,185

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	198,876	227,059
Other creditors	128	2,397
Accruals and deferred income	4,793	4,523
	203,797	233,979

Page 6


BROWN LEAF MEDIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

70 (2024 - 70) Ordinary A shares of £1	70	70
30 (2024 - 30) Ordinary B shares of £1	30	30
1 (2023 - 11) Ordinary C share of £1	1	1
1 (2023 - 11) Ordinary D share of £1	1	1
1 (2023 - 11) Ordinary E share of £1	1	1

	103	103

9.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £70,000 (2024 - £180,000)

Page 7