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Company Registration No. 5645640 (England and Wales)
S Brown Engineering (Stockport) Limited Unaudited accounts for the year ended 31 January 2025
S Brown Engineering (Stockport) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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S Brown Engineering (Stockport) Limited Company Information for the year ended 31 January 2025
Directors
Norman Crowther Lorraine Crowther
Company Number
5645640 (England and Wales)
Registered Office
2 STATHAM COURT STATHAM STREET MACCLESFIELD CHESHIRE SK11 6XN
Accountants
Batesons 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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S Brown Engineering (Stockport) Limited Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
58,876
69,677
Current assets
Inventories
5
4,721
4,628
Debtors
6
143,476
145,198
Cash at bank and in hand
570,338
458,652
718,535
608,478
Creditors: amounts falling due within one year
7
(217,798)
(177,222)
Net current assets
500,737
431,256
Total assets less current liabilities
559,613
500,933
Creditors: amounts falling due after more than one year
8
(3,382)
(19,704)
Provisions for liabilities
Deferred tax
9
(11,186)
(13,239)
Net assets
545,045
467,990
Capital and reserves
Called up share capital
10
165
165
Profit and loss account
544,880
467,825
Shareholders' funds
545,045
467,990
For the year ending 31 January 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 1 August 2025 and were signed on its behalf by
Norman Crowther Director Company Registration No. 5645640
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S Brown Engineering (Stockport) Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
S Brown Engineering (Stockport) Limited is a private company, limited by shares, registered in England and Wales, registration number 5645640. The registered office is 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN.
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.
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:
Plant & machinery
20% straight line basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
20% straight line basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
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S Brown Engineering (Stockport) Limited Notes to the Accounts for the year ended 31 January 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the beenefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 February 2024
196,267
94,000
26,660
316,927
Additions
707
-
-
707
At 31 January 2025
196,974
94,000
26,660
317,634
Depreciation
At 1 February 2024
175,387
49,098
22,765
247,250
Charge for the year
1,182
8,980
1,346
11,508
At 31 January 2025
176,569
58,078
24,111
258,758
Net book value
At 31 January 2025
20,405
35,922
2,549
58,876
At 31 January 2024
20,880
44,902
3,895
69,677
5
Inventories
2025
2024
£
£
Raw materials
4,721
4,628
4,721
4,628
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
135,485
135,022
Accrued income and prepayments
7,991
7,951
Other debtors
-
2,225
143,476
145,198
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S Brown Engineering (Stockport) Limited Notes to the Accounts for the year ended 31 January 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
9,983
9,735
VAT
29,544
40,620
Obligations under finance leases and hire purchase contracts
6,340
8,811
Trade creditors
86,792
64,176
Taxes and social security
75,839
42,510
Other creditors
1,390
2,859
Loans from directors
51
5
Accruals
7,859
8,506
217,798
177,222
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
3,382
13,364
Obligations under finance leases and hire purchase contracts
-
6,340
3,382
19,704
9
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
11,186
13,239
2025
2024
£
£
Provision at start of year
13,239
18,345
Credited to the profit and loss account
(2,053)
(5,106)
Provision at end of year
11,186
13,239
10
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
165 Ordinary shares of £1 each
165
165
11
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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