MORTON BROWN LIMITED


Directors	MORGAN, Jack Robert
	MORGAN, Julia Anne


Company Secretary	MORGAN, Julia Anne


Registered Address	32 Castle Road
	Hythe
	CT21 5HN


Registered Number	05662151 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		925,031		925,677
			925,031		925,677
Current assets
Stocks	4	108,301		103,771
Debtors	5	3,347		1,064
Cash at bank and on hand		12,795		5,670
		124,443		110,505
Creditors amounts falling due within one year	6	(586,027)		(589,002)
Net current assets (liabilities)			(461,584)		(478,497)
Total assets less current liabilities			463,447		447,180
Creditors amounts falling due after one year	7		(197,000)		(206,000)
Net assets			266,447		241,180
Capital and reserves
Called up share capital			325,000		325,000
Profit and loss account			(58,553)		(83,820)
Shareholders' funds			266,447		241,180

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 18 September 2026, and are signed on its behalf by:

MORGAN, Jack Robert
Director
Registered Company No. 05662151

MORTON BROWN LIMITED

Notes to the Financial Statements
for the year ended 31 December 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	3
	Fixtures and fittings	3
	Office Equipment	4

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	926,948	5,857	932,805
At 31 December 25	926,948	5,857	932,805
Depreciation and impairment
At 01 January 25	1,731	5,397	7,128
Charge for year	186	460	646
At 31 December 25	1,917	5,857	7,774
Net book value
At 31 December 25	925,031	-	925,031
At 31 December 24	925,217	460	925,677

4.	Stocks

	2025	2024
	£	£
Work in progress	23,301	18,771
Other stocks	85,000	85,000
Total	108,301	103,771

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,190	-
Other debtors	1,938	864
Prepayments and accrued income	219	200
Total	3,347	1,064


	Short term debtors are measured at transaction price (which is usually the invoice price), less an impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less an impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,512	1,913
Bank borrowings and overdrafts	581,140	580,734
Taxation and social security	-	1,100
Other creditors	3,375	5,255
Total	586,027	589,002


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	197,000	206,000
Total	197,000	206,000