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Registered number: 13652081
Brown (Eco) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
TaxStack Accountants
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Director Mrs Sandeep Aujla
Company Number 13652081
Registered Office 2 Burghley Way
Littleover
Derby
DE23 4TD
Accountants TaxStack Accountants
2 Burghley Way
Littleover
Derby
DE23 4TD
Page 1
Page 2
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brown (Eco) Ltd for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Brown (Eco) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brown (Eco) Ltd and state those matters that we have agreed to state to the directors of Brown (Eco) Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Brown (Eco) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brown (Eco) Ltd . You consider that Brown (Eco) 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 financial statements of Brown (Eco) 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 financial statements.
19/10/2026
TaxStack Accountants
2 Burghley Way
Littleover
Derby
DE23 4TD
Page 2
Page 3
Balance Sheet
Registered number: 13652081
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 100 100
100 100
Creditors: Amounts Falling Due Within One Year 4 (39,638 ) (15,891 )
NET CURRENT ASSETS (LIABILITIES) (39,538 ) (15,791 )
TOTAL ASSETS LESS CURRENT LIABILITIES (39,538 ) (15,791 )
Creditors: Amounts Falling Due After More Than One Year 5 (110,080 ) (40,000 )
NET LIABILITIES (149,618 ) (55,791 )
CAPITAL AND RESERVES
Called up share capital 6 400 400
Profit and Loss Account (150,018 ) (56,191 )
SHAREHOLDERS' FUNDS (149,618) (55,791)
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For the year ending 31 March 2026 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sandeep Aujla
Director
19/10/2026
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Brown (Eco) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13652081 . The registered office is 2 Burghley Way, Littleover, Derby, DE23 4TD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Biological Assets
Biological assets consist of teak forestry plantations held for commercial cultivation under long-term forestry contracts. The Company applies FRS 102 Section 34 (Agriculture) when accounting for biological assets.
In accordance with the requirements of Section 34, the Company has adopted the fair value model. Biological assets are therefore measured at fair value less estimated costs to sell at each reporting date. Gains or losses arising from changes in fair value are recognised in profit or loss in the period in which they occur.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,126 -
Intercompany loan - Bally Smiles Ltd 30,837 11,750
Accruals 6,739 3,517
Directors' loan accounts 936 624
39,638 15,891
5. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Deferred contribution liability payable in > 1 year 110,080 40,000
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 400 400
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7. Related Party Transactions
Bally Smiles Ltd own 75% shareholding in the company.
At the year end, the company owed Bally Smiles Ltd £30,837 (2025: £11,750). This amount is unsecured, interest free and repayable on demand.
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