J H BROWN LTD


Director	J H Brown


Registered Address	12a Marlborough Place
	Brighton
	BN1 1WN


Registered Number	06820357 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		543		722
			543		722
Current assets
Debtors	4	767		3,950
Cash at bank and on hand		50,012		957
		50,779		4,907
Creditors amounts falling due within one year	5	(12,514)		(13,749)
Net current assets (liabilities)			38,265		(8,842)
Total assets less current liabilities			38,808		(8,120)
Accruals and deferred income			(1,235)		(1,130)
Net assets			37,573		(9,250)
Capital and reserves
Called up share capital			100		100
Profit and loss account			37,473		(9,350)
Shareholders' funds			37,573		(9,250)

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 Director acknowledges 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 Director on 10 July 2026, and are signed on its behalf by:

J H Brown
Director
Registered Company No. 06820357

J H BROWN LTD

Notes to the Financial Statements
for the year ended 31 March 2026

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.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	788	8,377	1,424	10,589
At 31 March 26	788	8,377	1,424	10,589
Depreciation and impairment
At 01 April 25	735	7,906	1,226	9,867
Charge for year	13	118	48	179
At 31 March 26	748	8,024	1,274	10,046
Net book value
At 31 March 26	40	353	150	543
At 31 March 25	53	471	198	722

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	920
Other debtors	767	3,030
Total	767	3,950

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	12,205	-
Other creditors	309	13,749
Total	12,514	13,749

6.	Creditors: amounts due after one year

7.	Directors advances, credits and guarantees
	At the year end the company owed the director £309 (2025: £13,749).