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REGISTERED NUMBER: 07943791 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BROWNLEE CALE LIMITED

BROWNLEE CALE LIMITED (REGISTERED NUMBER: 07943791)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


BROWNLEE CALE LIMITED (REGISTERED NUMBER: 07943791)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 82,567 103,527

CURRENT ASSETS
Debtors 5 2,100,643 2,643,258
Cash at bank - 253,086
2,100,643 2,896,344
CREDITORS
Amounts falling due within one year 6 1,905,678 2,737,699
NET CURRENT ASSETS 194,965 158,645
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,532

262,172

CREDITORS
Amounts falling due after more than one
year

7

-

(16,461

)

PROVISIONS FOR LIABILITIES 9 (20,291 ) (21,352 )
NET ASSETS 257,241 224,359

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings 255,241 222,359
257,241 224,359

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

BROWNLEE CALE LIMITED (REGISTERED NUMBER: 07943791)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2024 and were signed on its behalf by:





R Dobson - Director


BROWNLEE CALE LIMITED (REGISTERED NUMBER: 07943791)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Brownlee Cale Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07943791

Registered office: Royal House Office 2.08
110 Station Parade
Harrogate
North Yorkshire
HG1 1EP

The presentation currency of the financial statements is the Pound Sterling, which is the functional currency of the company, rounded to the nearest £1.

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.

Going concern
The financial statements have been prepared on the basis that the company can continue to operate as a going concern.

The directors are of the opinion, based on forecasts prepared and sufficient cash reserves, that the company has adequate working capital to execute its operations over the next 12 months.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Income recognition
Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to be completed can be estimated reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - 10% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

BROWNLEE CALE LIMITED (REGISTERED NUMBER: 07943791)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Acting as agents
The company acts as an agent on behalf of its fellow subsidiary companies Brownlee Cale Consultancy Services Limited and Magnus Civil Engineering Limited.

The company manages all aspects of the provision of services to third parties on behalf of its fellow subsidiaries. The fellow subsidiaries invoice the third parties in full and are ultimately responsible for the services, therefore no income is recognised by this company for the provision of these services.

The company charges its fellow subsidiaries for its services including contract fulfilment, and this is recognised as management charges receivable.

The assets and liabilities at the balance sheet date reflect the contractual position of the transaction and amounts due to and from the fellow subsidiaries.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 21 ) .

BROWNLEE CALE LIMITED (REGISTERED NUMBER: 07943791)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 140,391 30,379 88,570 259,340
DEPRECIATION
At 1 January 2023 52,217 28,046 75,550 155,813
Charge for year 14,039 1,219 5,702 20,960
At 31 December 2023 66,256 29,265 81,252 176,773
NET BOOK VALUE
At 31 December 2023 74,135 1,114 7,318 82,567
At 31 December 2022 88,174 2,333 13,020 103,527

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 1,633,824 2,583,104
Amounts owed by group undertakings 386,114 -
Other debtors 2,721 -
Directors' current accounts 10,275 6,594
Prepayments and accrued income 67,709 53,560
2,100,643 2,643,258

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 109,908 102,000
Trade creditors 245,474 41,265
Amounts owed to group undertakings 95,162 222,234
Social security and other taxes 264,999 379,566
Other creditors 80,231 172,972
Invoice discounting 1,072,989 1,749,480
Accruals and deferred income 36,915 70,182
1,905,678 2,737,699

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans - 1-2 years - 16,461

BROWNLEE CALE LIMITED (REGISTERED NUMBER: 07943791)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   
Invoice discounting 1,072,989 1,749,480

The liabilities owed to the factoring company are secured over the companies trade debtors and by a fixed and floating charge on the assets of the company.

9. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 20,291 21,352

Deferred
tax
£   
Balance at 1 January 2023 21,352
Provided during year (1,061 )
Balance at 31 December 2023 20,291

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors were advanced £3,681 in the year. The balance owed by the directors at the year end date was £10,275 (2022: £6,594). No interest has been charged on this balance.

11. ULTIMATE CONTROLLING PARTY

The parent company is SISU Central Services Limited, of which Brownlee Cale Limited is a wholly owned subsidiary. Consolidated financial statements are not prepared for the group.

There is no ultimate controlling party.