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Company Registration No. 11348722 (England and Wales)
BROWNS SCAFFOLDING LTD Unaudited accounts for the year ended 30 September 2024
BROWNS SCAFFOLDING LTD Unaudited accounts Contents
Page
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BROWNS SCAFFOLDING LTD Company Information for the year ended 30 September 2024
Director
Ryan Brown
Company Number
11348722 (England and Wales)
Registered Office
21 HEDGEROW CLOSE ELDENE SWINDON WILTSHIRE SN3 3UH UNITED KINGDOM
Accountants
J JENKIN & ASSOCIATES LIMITED POST OFFICE VAULTS 4 MARKET PLACE WANTAGE OXFORDSHIRE OX12 8AT
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BROWNS SCAFFOLDING LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
41,299 
31,067 
Current assets
Debtors
14,451 
20,327 
Cash at bank and in hand
6,336 
8,253 
20,787 
28,580 
Creditors: amounts falling due within one year
(4,162)
566 
Net current assets
16,625 
29,146 
Total assets less current liabilities
57,924 
60,213 
Creditors: amounts falling due after more than one year
(10,600)
(873)
Provisions for liabilities
Deferred tax
(5,864)
(5,864)
Net assets
41,460 
53,476 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
41,360 
53,376 
Shareholders' funds
41,460 
53,476 
For the year ending 30 September 2024 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 27 March 2025 and were signed on its behalf by
Ryan Brown Director Company Registration No. 11348722
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BROWNS SCAFFOLDING LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
BROWNS SCAFFOLDING LTD is a private company, limited by shares, registered in England and Wales, registration number 11348722. The registered office is 21 HEDGEROW CLOSE, ELDENE, SWINDON, WILTSHIRE, SN3 3UH, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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:
Land & buildings
10% Straight Line
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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BROWNS SCAFFOLDING LTD Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
13,898 
400 
37,295 
51,593 
Additions
- 
- 
19,495 
19,495 
At 30 September 2024
13,898 
400 
56,790 
71,088 
Depreciation
At 1 October 2023
1,326 
209 
18,991 
20,526 
Charge for the year
1,390 
48 
7,825 
9,263 
At 30 September 2024
2,716 
257 
26,816 
29,789 
Net book value
At 30 September 2024
11,182 
143 
29,974 
41,299 
At 30 September 2023
12,572 
191 
18,304 
31,067 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
281 
- 
Trade debtors
14,170 
20,327 
14,451 
20,327 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
600 
636 
VAT
3,511 
(71)
Obligations under finance leases and hire purchase contracts
4,646 
3,439 
Trade creditors
750 
(703)
Taxes and social security
(6,233)
(4,464)
Loans from directors
888 
597 
4,162 
(566)
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
400 
873 
Obligations under finance leases and hire purchase contracts
10,200 
- 
10,600 
873 
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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