Denis Brown and Son (Nailsworth) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00664262 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Denis Brown and Son (Nailsworth) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P D Brown

Mrs A Brown

E Brown

SECRETARY:

Mrs A Brown

REGISTERED OFFICE:

Broadmead

Woodchester

Stroud

Gloucestershire

GL5 5EG

REGISTERED NUMBER:

00664262 (England and Wales)

FIXED ASSETS

Intangible assets

4

9,250

-

Tangible assets

5

98,165

105,192

107,415

105,192

CURRENT ASSETS

Stocks

153,773

128,159

Debtors

6

30,755

30,936

Cash at bank and in hand

747,272

693,893

931,800

852,988

CREDITORS

Amounts falling due within one year

7

193,066

177,075

NET CURRENT ASSETS

738,734

675,913

TOTAL ASSETS LESS CURRENT
LIABILITIES

846,149

781,105

PROVISIONS FOR LIABILITIES

16,590

NET ASSETS

829,559

764,515

CAPITAL AND RESERVES

Called up share capital

8

2,000

Retained earnings

827,559

762,515

SHAREHOLDERS' FUNDS

829,559

764,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

P D Brown - Director

1.	STATUTORY INFORMATION

Denis Brown and Son (Nailsworth) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

9,250

At 30 June 2026

9,250

NET BOOK VALUE

At 30 June 2026

9,250

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 July 2025

75,925

251,819

22,090

72,115

421,949

Additions

-

2,338

-

2,338

At 30 June 2026

75,925

251,819

24,428

72,115

424,287

DEPRECIATION

At 1 July 2025

29,236

201,962

18,965

66,594

316,757

Charge for year

1,519

5,570

710

1,566

9,365

At 30 June 2026

30,755

207,532

19,675

68,160

326,122

NET BOOK VALUE

At 30 June 2026

45,170

44,287

4,753

3,955

98,165

At 30 June 2025

46,689

49,857

3,125

5,521

105,192

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade debtors

21,534

21,562

Prepayments

9,221

9,374

30,755

30,936

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade creditors

78,738

53,331

Taxation and social security

65,144

70,816

Other creditors

49,184

52,928

193,066

177,075

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

2,000

Ordinary

£1

2,000

9.	ULTIMATE CONTROLLING PARTY

The controlling parties are PD Brown and Mrs AM Brown