Company Registration No. 03457354 (England and Wales)
LEONARD BROWN LTD
Unaudited accounts
for the year ended 31 October 2023
LEONARD BROWN LTD
Unaudited accounts
Contents
LEONARD BROWN LTD
Company Information
for the year ended 31 October 2023
Company Number
03457354 (England and Wales)
Registered Office
Denmark House
143 High Street
Chalfont St Peter
SL9 9QL
United Kingdom
Accountants
Lane Accounting Limited
Denmark House
143 High Street
Chalfont St Peter
Buckinghamshire
SL9 9QL
LEONARD BROWN LTD
Statement of financial position
as at 31 October 2023
Investments
53,184
106,368
Called up share capital
60
60
Profit and loss account
53,124
106,309
Shareholders' funds
53,184
106,369
For the year ending 31 October 2023 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 15 March 2024 and were signed on its behalf by
Richard Lane
Director
Company Registration No. 03457354
LEONARD BROWN LTD
Notes to the Accounts
for the year ended 31 October 2023
LEONARD BROWN LTD is a private company, limited by shares, registered in England and Wales, registration number 03457354. The registered office is Denmark House, 143 High Street, Chalfont St Peter, SL9 9QL, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Computer equipment
25% per annum of cost
4
Tangible fixed assets
Fixtures & fittings
LEONARD BROWN LTD
Notes to the Accounts
for the year ended 31 October 2023
5
Investments
Other investments
Valuation at 1 November 2022
106,368
Fair value adjustments
(53,184)
Valuation at 31 October 2023
53,184
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Average number of employees
During the year the average number of employees was 1 (2022: 1).