1 January 2025 false No description of principal activity Taxfiler 2024.6 07050808business:PrivateLimitedCompanyLtd2025-01-012025-12-31 070508082024-12-31 070508082025-01-012025-12-31 07050808business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 07050808business:FilletedAccounts2025-01-012025-12-31 070508082025-12-31 07050808business:Director12025-01-012025-12-31 07050808business:RegisteredOffice2025-01-012025-12-31 070508082024-12-31 07050808core:WithinOneYear2025-12-31 07050808core:WithinOneYear2024-12-31 07050808core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 07050808core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 07050808core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 07050808core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 07050808core:PreviouslyStatedAmount2025-12-31 07050808core:PreviouslyStatedAmount2024-12-31 07050808business:SmallEntities2025-01-012025-12-31 07050808countries:EnglandWales2025-01-012025-12-31 07050808core:PlantMachinery2025-01-012025-12-31 07050808core:FurnitureFittings2025-01-012025-12-31 07050808core:Goodwill2024-12-31 07050808core:Goodwill2025-12-31 07050808core:PlantMachinery2024-12-31 07050808core:FurnitureFittings2024-12-31 07050808core:PlantMachinery2025-12-31 07050808core:FurnitureFittings2025-12-31 070508082024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 07050808 (England and Wales)
PHILIP BROWN VIOLINS LIMITED Unaudited accounts for the year ended 31 December 2025
PHILIP BROWN VIOLINS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
PHILIP BROWN VIOLINS LIMITED Company Information for the year ended 31 December 2025
Director
P. Brown
Company Number
07050808 (England and Wales)
Registered Office
63 CHEAP STREET NEWBURY BERKSHIRE RG14 5DH ENGLAND
- 3 -
PHILIP BROWN VIOLINS LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
31,263 
32,760 
Current assets
Inventories
284,601 
298,850 
Debtors
6
33,835 
23,252 
Cash at bank and in hand
75,312 
35,525 
393,748 
357,627 
Creditors: amounts falling due within one year
7
(97,300)
(96,229)
Net current assets
296,448 
261,398 
Total assets less current liabilities
327,711 
294,158 
Provisions for liabilities
Deferred tax
(8,014)
(8,014)
Net assets
319,697 
286,144 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
319,497 
285,944 
Shareholders' funds
319,697 
286,144 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 September 2026 and were signed on its behalf by
P. Brown Director Company Registration No. 07050808
- 4 -
PHILIP BROWN VIOLINS LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
PHILIP BROWN VIOLINS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07050808. The registered office is 63 CHEAP STREET, NEWBURY, BERKSHIRE, RG14 5DH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Goodwill has been fully amortised. No further additions of goodwill are anticipated.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
49,333 
At 31 December 2025
49,333 
Amortisation
At 1 January 2025
49,333 
At 31 December 2025
49,333 
Net book value
At 31 December 2025
- 
- 5 -
PHILIP BROWN VIOLINS LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
102,418 
31,796 
134,214 
Additions
8,791 
- 
8,791 
At 31 December 2025
111,209 
31,796 
143,005 
Depreciation
At 1 January 2025
74,863 
26,591 
101,454 
Charge for the year
9,077 
1,211 
10,288 
At 31 December 2025
83,940 
27,802 
111,742 
Net book value
At 31 December 2025
27,269 
3,994 
31,263 
At 31 December 2024
27,555 
5,205 
32,760 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,245 
16,502 
Accrued income and prepayments
7,848 
5,841 
Other debtors
742 
909 
33,835 
23,252 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,444 
14,970 
VAT
5,478 
10,430 
Trade creditors
68,962 
59,111 
Taxes and social security
15,500 
9,878 
Other creditors
- 
6,143 
Loans from directors
(5,056)
(5,603)
Accruals
7,972 
1,300 
97,300 
96,229 
8
Average number of employees
During the year the average number of employees was 7 (2024: 7).
- 6 -