Registration number:
Scott Brown Risk Management Surveyors Ltd
for the Year Ended 31 January 2026
Scott Brown Risk Management Surveyors Ltd
Contents
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Accountants' Report |
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Abridged Balance Sheet |
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Notes to the Unaudited Abridged Financial Statements |
Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Scott Brown Risk Management Surveyors Ltd
for the Year Ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scott Brown Risk Management Surveyors Ltd for the year ended 31 January 2026 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made solely to the Board of Directors of Scott Brown Risk Management Surveyors Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Scott Brown Risk Management Surveyors Ltd and state those matters that we have agreed to state to the Board of Directors of Scott Brown Risk Management Surveyors Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scott Brown Risk Management Surveyors Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Scott Brown Risk Management Surveyors Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Scott Brown Risk Management Surveyors Ltd. You consider that Scott Brown Risk Management Surveyors Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Scott Brown Risk Management Surveyors Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
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Chartered Certified Accountants
Westbourne Place
Clifton Bristol
BS8 1RU
Scott Brown Risk Management Surveyors Ltd
(Registration number: 07025511)
Abridged Balance Sheet as at 31 January 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Investment property |
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Current assets |
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Debtors |
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Other financial assets |
176,899 |
- |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholders' funds |
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For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.
Approved and authorised by the
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Scott Brown Risk Management Surveyors Ltd
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Fixtures and fittings |
15% Reducing balance |
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Equipment |
25% Reducing balance |
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Land and buildings |
Straight line over 10 years |
Scott Brown Risk Management Surveyors Ltd
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026
Investment property
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.
Depreciation is not charged on the property as required by the Companies Act and FRS 102.
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Financial instruments
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
Scott Brown Risk Management Surveyors Ltd
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026
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Tangible assets |
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Land and buildings |
Office equipment |
Total |
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Cost or valuation |
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At 1 February 2025 |
- |
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Additions |
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- |
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At 31 January 2026 |
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Depreciation |
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At 1 February 2025 |
- |
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Charge for the year |
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At 31 January 2026 |
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Carrying amount |
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At 31 January 2026 |
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At 31 January 2025 |
- |
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Investment properties
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2026 |
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At 1 February |
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Additions |
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At 31 January |
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The directors consider the fair value of the investment property to be the same as the original cost of £1,054,784 at 31 January 2026 (2025 - £688,259). The basis of the valuation is fair value taking into account market conditions.
There has been no valuation of investment property by an independent valuer.
Scott Brown Risk Management Surveyors Ltd
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026
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Other financial assets (current and non-current) |
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Other investments |
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Current financial assets |
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Cost or valuation |
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Fair value adjustments |
1,899 |
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Additions |
175,000 |
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At 31 January 2026 |
176,899 |
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Carrying amount |
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At 31 January 2026 |
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Related party transactions |
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Other transactions with directors |
On 31 January 2026 the directors Mr J Scott Brown and Mrs S K Scott Brown were owed £11,797 by the company (2025 - £12,520). This loan is interest free and repayable on demand.