| Registered Number:05717497 |
For the year ended 28 February 2025
England and Wales
Unaudited Financial Statements
For the year ended 28 February 2025
Frank & Brown Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
Frank & Brown Limited
Statement of Financial Position
2024
2025
| Trade and other receivables |
396
-
2
36,512
| Cash and cash equivalents |
200
200
36,908
| Trade and other payables: amounts falling due within one year |
(11,677)
-
3
25,231
200
Net current assets
| Total assets less current liabilities |
200
25,231
200
Net assets
25,231
200
200
-
25,031
200
25,231
Shareholders' funds
| For the year ended 28 February 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 of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 10 November 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 28 February 2025
Frank & Brown Limited
Notes to the Financial Statements
Statutory Information
| Frank & Brown Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number |
| 05717497. |
| Principal place of business: |
Greystones, Holcombe Glen
Minchinhampton
Stroud
Gloucestershire
GL6 9AJ
Windyridge
Amberley
Stroud
Gloucestershire
GL5 5AA
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting |
| Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act |
| 2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation |
| of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Office furniture & equipment
Government grants
| Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
Amounts Recoverable under Contracts
Amounts recoverable under contracts are included at billable value.
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For the year ended 28 February 2025
Frank & Brown Limited
Notes to the Financial Statements Continued
| 2. Trade and other receivables |
2024
2025
-
396
| 3. Trade and other payables: amounts falling due within one year |
2024
2025
-
4,137
| Taxation and social security |
-
7,379
-
161
-
11,677
| 4. Average number of persons employed |
During the year the average number of employees was 2 (2024 : 2)
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