BROWNS GARAGE (HAYWARDS HEATH) LIMITED


Directors	JONES, Christopher Michael
	JONES, Robert Christopher Derrick


Company Secretary	JONES, Sally Margaret Kathryn


Registered Address	Unit 4a
	Burrell Road
	Haywards Heath
	RH16 1TW


Registered Number	00992799 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		451,155		387,931
			451,155		387,931
Current assets
Debtors	5	14,956		6,822
Cash at bank and on hand		94,930		93,931
		109,886		100,753
Creditors amounts falling due within one year	6	(453,800)		(399,059)
Net current assets (liabilities)			(343,914)		(298,306)
Total assets less current liabilities			107,241		89,625
Creditors amounts falling due after one year	7		(3,008)		(18,682)
Net assets			104,233		70,943
Capital and reserves
Profit and loss account			104,233		70,943
Shareholders' funds			104,233		70,943

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 August 2026, and are signed on its behalf by:

JONES, Robert Christopher Derrick
Director
Registered Company No. 00992799

BROWNS GARAGE (HAYWARDS HEATH) LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		10

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 September 24	178,155	362,516	126,089	14,286	4,377	685,423
Additions	-	100,636	10,716	-	-	111,352
At 31 August 25	178,155	463,152	136,805	14,286	4,377	796,775
Depreciation and impairment
At 01 September 24	-	198,412	90,863	5,400	2,817	297,492
Charge for year	-	36,760	9,482	1,429	457	48,128
At 31 August 25	-	235,172	100,345	6,829	3,274	345,620
Net book value
At 31 August 25	178,155	227,980	36,460	7,457	1,103	451,155
At 31 August 24	178,155	164,104	35,226	8,886	1,560	387,931

4.	Stocks

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	10,711	6,822
Other debtors	4,245	-
Total	14,956	6,822

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	109,189	94,480
Other creditors	344,611	304,579
Total	453,800	399,059

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	3,008	18,682
Total	3,008	18,682

8.	Description of reasons for any change in chosen formats of the financial statements
	This is the first year that the company has presented financial statements complying with FRS 102 (Section 1A). The previous financial statements were prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The company’s date of transition is 1st February 2024. The transition to FRS 102 has resulted in changes to the accounting policies, primarily regarding the recognition of deferred tax.

Description of reasons for any change in chosen formats of the financial statements

This is the first year that the company has presented financial statements complying with FRS 102 (Section 1A). The previous financial statements were prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

The company’s date of transition is 1st February 2024. The transition to FRS 102 has resulted in changes to the accounting policies, primarily regarding the recognition of deferred tax.