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REGISTERED NUMBER: 00656634 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

F.Brown(Carlisle)limited

F.Brown(Carlisle)limited (Registered number: 00656634)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


F.Brown(Carlisle)limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mr W H Harrison
Mr D A Harrison
Mrs J A Williamson
Mr R A Harrison





REGISTERED OFFICE: Solway House
Silloth Industrial Estate
The Airfield
Silloth, Wigton
Cumbria
CA7 4NS





REGISTERED NUMBER: 00656634 (England and Wales)





ACCOUNTANTS: Benson Accountants
Wiza House
Station Road
Wigton
Cumbria
CA7 9BA

F.Brown(Carlisle)limited (Registered number: 00656634)

Balance Sheet
31 July 2024

31/7/24 31/7/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,882,227 1,977,196

CURRENT ASSETS
Stocks 2,250 3,378
Debtors 5 623,551 563,519
Cash at bank and in hand 656,184 249,860
1,281,985 816,757
CREDITORS
Amounts falling due within one year 6 417,552 295,478
NET CURRENT ASSETS 864,433 521,279
TOTAL ASSETS LESS CURRENT LIABILITIES 2,746,660 2,498,475

CREDITORS
Amounts falling due after more than one
year

7

(599,802

)

(705,706

)

PROVISIONS FOR LIABILITIES (153,638 ) (133,029 )
NET ASSETS 1,993,220 1,659,740

CAPITAL AND RESERVES
Called up share capital 100,000 100,000
Retained earnings 1,893,220 1,559,740
1,993,220 1,659,740

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

F.Brown(Carlisle)limited (Registered number: 00656634)

Balance Sheet - continued
31 July 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2025 and were signed on its behalf by:




Mr W H Harrison - Director Mr D A Harrison - Director




Mr R A Harrison - Director Mrs J A Williamson - Director


F.Brown(Carlisle)limited (Registered number: 00656634)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

F.Brown(Carlisle)limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - not provided
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Wagons and trailers - Straight line over 7 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

F.Brown(Carlisle)limited (Registered number: 00656634)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 18 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 August 2023
and 31 July 2024 1,561,689 89,148 532,454
DEPRECIATION
At 1 August 2023 - 77,637 349,232
Charge for year - 2,301 36,644
At 31 July 2024 - 79,938 385,876
NET BOOK VALUE
At 31 July 2024 1,561,689 9,210 146,578
At 31 July 2023 1,561,689 11,511 183,222

F.Brown(Carlisle)limited (Registered number: 00656634)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS - continued

Wagons
Motor and
vehicles trailers Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 3,867 553,901 2,741,059
DEPRECIATION
At 1 August 2023 2,853 334,141 763,863
Charge for year 202 55,822 94,969
At 31 July 2024 3,055 389,963 858,832
NET BOOK VALUE
At 31 July 2024 812 163,938 1,882,227
At 31 July 2023 1,014 219,760 1,977,196

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Wagons
and
trailers
£   
COST
Transfer to ownership (53,170 )
Reclassification/transfer 175,428
At 31 July 2024 122,258
DEPRECIATION
Charge for year 17,466
Transfer to ownership (22,787 )
Reclassification/transfer 36,276
At 31 July 2024 30,955
NET BOOK VALUE
At 31 July 2024 91,303

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 313,916 253,557
Other debtors 309,635 309,962
623,551 563,519

F.Brown(Carlisle)limited (Registered number: 00656634)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Bank loans and overdrafts 84,623 83,835
Hire purchase contracts 20,492 36,432
Trade creditors 26,958 20,054
Taxation and social security 280,873 149,727
Other creditors 4,606 5,430
417,552 295,478

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/7/24 31/7/23
£    £   
Bank loans 599,802 685,214
Hire purchase contracts - 20,492
599,802 705,706

8. SECURED DEBTS

The following secured debts are included within creditors:

31/7/24 31/7/23
£    £   
Bank loans 684,425 769,049
Hire purchase contracts 20,492 56,924
704,917 825,973

9. RELATED PARTY DISCLOSURES

The company's immediate parent is F Brown (Holdings) Limited, incorporated in England and Wales.

The ultimate controlling parties are Mr W H Harrison, Mr D A Harrison, Mr R A Harrison and Mrs J A Williamson.


The company owes the directors £6 (2023 - £830). During the year, advances of £131,290 were made and repayments of £130,466 were made by the directors to the company.