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Registered number: 15491051
Browns Group Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
M A Accountancy Group
Wolfe Mead
Farnham Road
Bordon
Hampshire
GU35 0NH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15491051
31 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 941,400 913,966
941,400 913,966
CURRENT ASSETS
Debtors 5 193 -
Cash at bank and in hand 6,555 49,397
6,748 49,397
Creditors: Amounts Falling Due Within One Year 6 (51,977 ) (163,847 )
NET CURRENT ASSETS (LIABILITIES) (45,229 ) (114,450 )
TOTAL ASSETS LESS CURRENT LIABILITIES 896,171 799,516
Creditors: Amounts Falling Due After More Than One Year 7 (849,128 ) (793,064 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (100 ) -
NET ASSETS 46,943 6,452
CAPITAL AND RESERVES
Called up share capital 8 10 10
Revaluation reserve 9 27,200 -
Profit and Loss Account 19,733 6,442
SHAREHOLDERS' FUNDS 46,943 6,452
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M Brown
Director
2nd September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Browns Group Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15491051 . The registered office is 124 Amis Road, Woking, GU21 8TN .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has reviewed the accounts and forecasts and it's ability to continue in operational existence for a period of at least twelve months from the balance sheet date.  
Taking into account the anticipated income, the ongoing finanical support from the group, director and the ability to manage expenditure in line with available funding, the directors consider that the Company will have sufficient resources to meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis. 
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
Fixtures & Fittings 4 Year Straight Line
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 April 2025 913,800 181 913,981
Additions - 362 362
Revaluation 27,200 - 27,200
As at 31 March 2026 941,000 543 941,543
...CONTINUED
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Depreciation
As at 1 April 2025 - 15 15
Provided during the period - 128 128
As at 31 March 2026 - 143 143
Net Book Value
As at 31 March 2026 941,000 400 941,400
As at 1 April 2025 913,800 166 913,966
5. Debtors
31 March 2026 31 March 2025
£ £
Due within one year
Other debtors 193 -
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 March 2025
£ £
Other creditors 47,480 162,470
Taxation and social security 4,497 1,377
51,977 163,847
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2026 31 March 2025
£ £
Bank loans 643,075 643,075
Amounts owed to group undertakings 206,053 149,989
849,128 793,064
8. Share Capital
31 March 2026 31 March 2025
£ £
Allotted, Called up and fully paid 10 10
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9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 - 6,442
Profit for year - 13,291
Surplus on revaluation 27,200 -
Other comprehensive income for the year 27,200 -
Total comprehensive income for the year 27,200 13,291
As at 31 March 2026 27,200 19,733
10. Related Party Transactions
Amounts owed to group undertakings:
At the balance sheet date, the company owed £206,052 (2025: £149,989) to Brown Group Holdings (London) Ltd and Elite Property & Tax Specialists Ltd, entities connected by virtue of common control. The amounts are interest-free, unsecured, and repayable on demand.

Directors' Loan Account:
At the balance sheet date, the company owed the director £43,219.75 (Prior Year: £158,395.32). The loan is unsecured and repayable on demand
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