Brown & Sutherland Associates Limited

Brown & Sutherland Associates Limited
Statement of Financial Position
As at 31 December 2025

	2025		2024
	£	£	£	£
Fixed assets		261		24
Current assets	128,158		114,038
Creditors: amount falling due within one year	(10,372)		(17,663)
Net current assets		117,786		96,375
Total assets less current liabilities		118,047		96,399
Provisions for liabilities		(266)		(160)
Net assets		117,781		96,239


Capital and reserves		117,781		96,239

NOTES TO THE ACCOUNTS

General Information

Brown & Sutherland Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 05663340, registration address 11 Adelaide Row, Seaham, County Durham, SR7 7EF.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 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 going concern and 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.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 3).

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges 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 in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 25 August 2026 and were signed by:

--------------------------------
Ray Sutherland
Director

Registered Number: 05663340
England and Wales
BROWN & SUTHERLAND ASSOCIATES LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025