Company registration number 9340597 (England and Wales)
H Brown & Son Group Limited
Annual report and financial statements
For the Year ended 31 January 2025
H Brown & Son Group Limited
Company information
Director
R W Brown
Company number
9340597
Registered office
Vanguard House
Sneyd Hill
Burslem
Stoke on Trent
Staffordshire
ST6 2DZ
Auditor
DJH Audit Limited
The Glades
Festival Way
Festival Park
Stoke on Trent
Staffordshire
ST1 5SQ
H Brown & Son Group Limited
Contents
Page
Strategic report
1 - 2
Director's report
3 - 4
Independent auditor's report
5 - 8
Group statement of comprehensive income
9
Group balance sheet
10
Company balance sheet
11
Group statement of changes in equity
12
Company statement of changes in equity
13
Group statement of cash flows
14
Notes to the financial statements
15 - 32
H Brown & Son Group Limited
Strategic report
For the Year ended 31 January 2025
- 1 -

The director presents the strategic report for the Year ended 31 January 2025.

Review of the business

The group’s principal activities continue to be waste collection, recycling and processing of waste streams, scrap metal merchants and processors.

The directors are satisfied with the performance of the group during a continuing difficult economic period and in line with the group’s growth strategy.

The group has continued to display growth year on year, by increasing our customer base and turnover, with a mix of new customer contracts and up selling new services to existing customers, along with an inflationary price increase to mitigate a proportion of the increasing costs during this financial period.

The gross margin has decreased along with profitability and cash reserves during this period, as a result of increased costs attached to servicing that growth. This has also flowed through into our KPI of EBITDA as shown below. The group has continued with its strategy by investing in technology, updating HGV’s mobile plant and fixed plant with more environmental and energy efficient models during the period, in line with the group’s sustainability strategy, with net assets remaining consistent with the prior year.

Principal risks and uncertainties

As for many businesses of our size the business environment in which we operate continues to very competitive and influenced by the general state of the UK economy, consequently margins remain tight. Operational risks are offset by the continuing development of our customer base and improving customer relations to maintain a widely spread customer base.

Development and performance

The directors assess the financial performance of the group by reviewing key financial benchmarks, namely, reported turnover and earnings before interest, tax, depreciation and amortisation (EBITDA). Reported turnover is the value of goods and services provided by the group during the year and the modest increase reflects the success of the group’s sales strategy during this period of economic challenges and uncertainty.

2025 2024

Turnover £22,634,282 £22,137,407

EBITDA is the benchmark which in the director’s opinion, best reflects the performance of the business during that period.

2025 2024

EBITDA £1,960,923 £2,408,272

During the year the group acquired 24.32% of Wastebot Limited.

H Brown & Son Group Limited
Strategic report (continued)
For the Year ended 31 January 2025
- 2 -
Other information and explanations

Financial Instrument Risk

The financial instrument risks affecting the group relate to cash flow risk, credit risk and liquidity risk.

Cashflow risk is the risk that sufficient levels of cash do not flow into the business to allow working capital requirements to be met in a timely manner. The management of the cashflow timing of cash inflows and outflows is achieved by the close involvement of management with customer and supplier relationships. A cash flow forecast is updated daily to monitor cash levels and to determine whether further measures are needed to ensure sufficient cashflows in the business.

Credit risk is the risk that the group will not receive full settlement on amount due from the customer. The risk is managed through continually monitored credit procedures including having regular dialogue with customers during the conduct of business.

Liquidity risk is the risk that the group will not have sufficient funds to carry out its short and longterm objectives. Historically, the group has managed its funding requirements through the use of bank debt and hire purchase finance.

Future Development

The trading outlook for the next financial year is healthy and the directors expect to continue its programme of investment in the group, and to pursue sustainable growth.

On behalf of the board

R W Brown
Director
13 October 2025
H Brown & Son Group Limited
Director's report
For the Year ended 31 January 2025
- 3 -

The director presents his annual report and financial statements for the Year ended 31 January 2025.

Principal activities

The principal activity of the company continued to be that of a holding company.

The principal activity of the group continued to be that of waste collection, recycling and processing, scrap metal merchants.

Results and dividends

The results for the Year are set out on page 9.

Ordinary dividends were paid amounting to £266,016 (2024: £245,460). The director does not recommend payments of a further dividend.

Director

The director who held office during the Year and up to the date of signature of the financial statements was as follows:

R W Brown
Statement of director's responsibilities

The director is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Strategic report

The true group has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the group's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

H Brown & Son Group Limited
Director's report (continued)
For the Year ended 31 January 2025
- 4 -
Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
R W Brown
Director
13 October 2025
H Brown & Son Group Limited
Independent auditor's report
To the members of H Brown & Son Group Limited
- 5 -
Opinion

We have audited the financial statements of H Brown & Son Group Limited (the 'parent company') and its subsidiaries (the 'group') for the Year ended 31 January 2025 which comprise the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 January 2025 and of the group's profit for the Year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

H Brown & Son Group Limited
Independent auditor's report (continued)
To the members of H Brown & Son Group Limited
- 6 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- T he information given in the strategic report and the director's r eport for the financial Year for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the director's report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the director's r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the director's r esponsibilities s tatement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the parent company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

H Brown & Son Group Limited
Independent auditor's report (continued)
To the members of H Brown & Son Group Limited
- 7 -

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the group through discussions with directors and other management;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the group, including legislation such as the Companies Act 2006, taxation legislation, data protection, employment, health and safety legislation and the Environment Agency regulations; and

- we assessed the extent of compliance with the laws and regulations through making enquiries of management, reviewing legal and professional fee invoices and by ensuring required licences were in place.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries posted during the period and at the period end to identify unusual transactions;

- investigated the rationale behind significant or unusual transactions;

- reviewed the reasonableness of accounting estimates; and

- performed walkthrough tests on all major transaction cycles.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- enquiring of management as to actual and potential litigation and claims;

- reviewing correspondence with HMRC;

- reviewing correspondence with relevant authorities such as the Environment Agency; and

- reviewing legal and professional fees incurred during the period to identify any potential indications of non-compliance with laws and regulations.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matters which we are required to address

In the previous accounting period the directors of the company took advantage of audit exemption under s.477 of the Companies Act 2006. Therefore, the prior period financial statements were not audited and the comparative information presented is unaudited.

H Brown & Son Group Limited
Independent auditor's report (continued)
To the members of H Brown & Son Group Limited
- 8 -

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Nicola Johnson (Senior Statutory Auditor)
For and on behalf of DJH Audit Limited, Statutory Auditor
Accountants
The Glades
Festival Way
Festival Park
Stoke on Trent
Staffordshire
ST1 5SQ
20 October 2025
H Brown & Son Group Limited
Group statement of comprehensive income
For the Year ended 31 January 2025
- 9 -
13 Month
Year
period
ended
ended
31 January
31 January
2025
2024
Notes
£
£
Turnover
3
22,634,284
22,137,407
Cost of sales
(18,508,999)
(17,445,479)
Gross profit
4,125,285
4,691,928
Administrative expenses
(3,561,306)
(3,250,982)
Other operating (expenses)/income
(1,118)
5,298
Operating profit
4
562,861
1,446,244
Share of results of associates
(5,726)
-
Interest receivable and similar income
7
20,128
26,316
Interest payable and similar expenses
8
(205,361)
(174,884)
Profit before taxation
371,902
1,297,676
Tax on profit
9
(139,400)
(187,000)
Profit for the financial Year
24
232,502
1,110,676
Profit for the financial Year is all attributable to the owner of the parent company.
Total comprehensive income for the Year is all attributable to the owner of the parent company.
H Brown & Son Group Limited
Group balance sheet
As at 31 January 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
8,107,666
7,777,047
Investments
12
39,274
-
0
8,146,940
7,777,047
Current assets
Stocks
15
76,447
67,882
Debtors
16
3,820,632
3,122,884
Cash at bank and in hand
351,970
1,101,987
4,249,049
4,292,753
Creditors: amounts falling due within one year
17
(4,473,462)
(4,029,956)
Net current (liabilities)/assets
(224,413)
262,797
Total assets less current liabilities
7,922,527
8,039,844
Creditors: amounts falling due after more than one year
18
(1,649,486)
(1,872,689)
Provisions for liabilities
Deferred tax liability
21
866,000
726,600
(866,000)
(726,600)
Net assets
5,407,041
5,440,555
Capital and reserves
Called up share capital
23
10,002
10,002
Profit and loss reserves
24
5,397,039
5,430,553
Total equity
5,407,041
5,440,555

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

The financial statements were approved and signed by the director and authorised for issue on 13 October 2025
13 October 2025
R W Brown
Director
Company registration number 9340597 (England and Wales)
H Brown & Son Group Limited
Company balance sheet
As at 31 January 2025
31 January 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
12
54,000
1,002
54,000
1,002
Current assets
Debtors
16
1,281,002
1,334,000
Net current assets
1,281,002
1,334,000
Net assets
1,335,002
1,335,002
Capital and reserves
Called up share capital
23
10,002
10,002
Profit and loss reserves
24
1,325,000
1,325,000
Total equity
1,335,002
1,335,002

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £266,016 (2024 - £1,570,460 profit).

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved and signed by the director and authorised for issue on 13 October 2025
13 October 2025
R W Brown
Director
Company registration number 9340597 (England and Wales)
H Brown & Son Group Limited
Group statement of changes in equity
For the Year ended 31 January 2025
- 12 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2023
1,002
4,565,337
4,566,339
Period ended 31 January 2024:
Profit and total comprehensive income
-
1,110,676
1,110,676
Issue of share capital
23
9,000
-
9,000
Dividends
10
-
(245,460)
(245,460)
Balance at 31 January 2024
10,002
5,430,553
5,440,555
Period ended 31 January 2025:
Profit and total comprehensive income
-
232,502
232,502
Dividends
10
-
(266,016)
(266,016)
Balance at 31 January 2025
10,002
5,397,039
5,407,041
H Brown & Son Group Limited
Company statement of changes in equity
For the Year ended 31 January 2025
- 13 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2023
1,002
-
0
1,002
Period ended 31 January 2024:
Profit and total comprehensive income for the period
-
1,570,460
1,570,460
Issue of share capital
23
9,000
-
9,000
Dividends
10
-
(245,460)
(245,460)
Balance at 31 January 2024
10,002
1,325,000
1,335,002
Period ended 31 January 2025:
Profit and total comprehensive income
-
266,016
266,016
Dividends
10
-
(266,016)
(266,016)
Balance at 31 January 2025
10,002
1,325,000
1,335,002
H Brown & Son Group Limited
Group statement of cash flows
For the Year ended 31 January 2025
- 14 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
31
1,665,698
2,297,531
Interest paid
(205,361)
(174,884)
Net cash inflow from operating activities
1,460,337
2,122,647
Investing activities
Purchase of tangible fixed assets
(471,369)
(593,239)
Proceeds from disposal of tangible fixed assets
105,502
173,811
Purchase of associates
(45,000)
-
Interest received
20,128
26,316
Net cash used in investing activities
(390,739)
(393,112)
Financing activities
Repayment of bank loans
(435,255)
(452,046)
Payment of finance leases obligations
(1,118,344)
(878,832)
Dividends paid to equity shareholders
(266,016)
(245,460)
Net cash used in financing activities
(1,819,615)
(1,576,338)
Net (decrease)/increase in cash and cash equivalents
(750,017)
153,197
Cash and cash equivalents at beginning of Year
1,101,987
948,790
Cash and cash equivalents at end of Year
351,970
1,101,987
H Brown & Son Group Limited
Notes to the group financial statements
For the Year ended 31 January 2025
- 15 -
1
Accounting policies
Company information

H Brown & Son Group Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Vanguard House, Sneyd Hill, Burslem, Stoke on Trent, Staffordshire, ST6 2DZ.

The group consists of H Brown & Son Group Limited and all of its subsidiaries.

1.1
Reporting period

The prior financial statements presented are for a period longer than one year, due to the extension of the year to agree with other group companies. The comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
1
Accounting policies
(Continued)
- 16 -

The Company was incorporated on 4 December 2014 and took control of its subsidiary on 24 January 2023 who were both owned by the same ultimate shareholder.

Because the ultimate shareholder was the same before and after the transaction, the acquisition of the investment by H Brown & Son Group Limited is not accounted for as a business combination under FRS102. Instead, it is accounted for using the merger accounting method.

The carrying amount of the assets and liabilities of the subsidiary were not adjusted to fair value. In the current period, their results and cash flows have been brought into the combined entity from the beginning of the period. The comparative information is prepared on a proforma basis as if the Group had always existed in its current form, in order to give the most meaningful information to users of the new Group's financial statements.

The share capital in the consolidated financial statements is that of H Brown & Son Group Limited and the other reserves represent the combined reserves of this company and the acquired subsidiary.

1.3
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiarie s and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.4
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company H Brown & Son Group Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in associates.

All financial statements are made up to 31 January 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

Entities other than subsidiary undertakings or joint ventures, in which the group has a participating interest and over whose operating and financial policies the group exercises a significant influence, are treated as associates.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
1
Accounting policies
(Continued)
- 17 -

Investments in associates are carried in the group balance sheet at cost plus post-acquisition changes in the group’s share of the net assets of the entity, less any impairment in value. The carrying values of investments in associates include acquired goodwill.

If the group’s share of losses in an associate equals or exceeds its investment in the associate, the group does not recognise further losses unless it has incurred obligations to do so or has made payments on behalf of the associate.

Unrealised gains arising from transactions with associates are eliminated to the extent of the group’s interest in the entity.

1.5
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.6
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
4% on cost
Plant and equipment
20% reducing balance
Fixtures and fittings
15% reducing balance and 33% on cost
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

Freehold land is not depreciated.

1.8
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries and associates are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
1
Accounting policies
(Continued)
- 18 -

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The group considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Investments in associates are initially recognised at the transaction price (including transaction costs) and are subsequently adjusted to reflect the g roup’s share of the profit or loss, other comprehensive income and equity of the associate using the equity method. Any difference between the cost of acquisition and the share of the fair value of the net identifiable assets of the associate on acquisition is recognised as goodwill. Any unamortised balance of goodwill is included in the carrying value of the investment in associates.

Losses in excess of the carrying amount of an investment in an associate are recorded as a provision only when the company has incurred legal or constructive obligations or has made payments on behalf of the associate.

In the parent c ompany financial statements, investments in associates are accounted for at cost less impairment.

1.9
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or los s.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

1.10
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
1
Accounting policies
(Continued)
- 19 -
1.11
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and at bank.

1.12
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest m ethod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
1
Accounting policies
(Continued)
- 20 -
Basic financial liabilities

Basic financial liabilities, including creditors, loans to group companies and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.13
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.14
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
1
Accounting policies
(Continued)
- 21 -
1.15
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.16
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.17
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.18
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 22 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The directors consider that there are no key estimates or assumptions used in preparing the financial statements.

Critical judgements

The directors consider that there are no critical judgements used in preparing the financial statements.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Rendering of services
17,957,354
17,021,641
Scrap sales
4,676,930
5,115,766
22,634,284
22,137,407
2025
2024
£
£
Other revenue
Interest income
20,128
26,316
4
Operating profit
2025
2024
£
£
Operating profit for the period is stated after charging/(crediting):
Exchange losses/(gains)
201
(17)
Fees payable to the group's auditor for the audit of the group's financial statements
7,500
-
Depreciation of owned tangible fixed assets
770,124
622,727
Depreciation of tangible fixed assets held under finance leases
675,590
611,584
Profit on disposal of tangible fixed assets
(47,652)
(36,155)
Operating lease charges
152,474
60,351
H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 23 -
5
Employees

The average monthly number of persons (including directors) employed by the group and company during the Year was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Production
81
70
-
-
Administration
38
36
-
-
Total
119
106
0
0

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
4,600,854
4,197,925
-
0
-
0
Social security costs
479,963
426,748
-
-
Pension costs
103,691
92,320
-
0
-
0
5,184,508
4,716,993
-
0
-
0
6
Director's remuneration
2025
2024
£
£
Remuneration for qualifying services
12,358
9,000

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 0 (2024 - 0).

7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
20,128
26,316
H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 24 -
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
33,330
39,158
Interest on finance leases and hire purchase contracts
172,031
135,726
Total finance costs
205,361
174,884
9
Taxation
2025
2024
£
£
Deferred tax
Origination and reversal of timing differences
139,400
187,000

The actual charge for the Year can be reconciled to the expected charge for the Year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
371,902
1,297,676
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 24.00%)
92,976
311,442
Tax effect of expenses that are not deductible in determining taxable profit
16,182
5,838
Effect of change in corporation tax rate
-
25,955
Depreciation on assets not qualifying for tax allowances
30,242
27,567
Deferred tax under provided for
-
0
(124,500)
Enhanced capital allowances
-
0
(4,249)
Tax previously provided for
-
0
(55,053)
Taxation charge
139,400
187,000
10
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Interim paid
266,016
245,460
H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 25 -
11
Tangible fixed assets
Group
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 February 2024
4,883,788
8,371,131
172,838
4,838,955
18,266,712
Additions
3,685
461,407
9,204
1,359,887
1,834,183
Disposals
-
0
(32,000)
-
0
(874,814)
(906,814)
At 31 January 2025
4,887,473
8,800,538
182,042
5,324,028
19,194,081
Depreciation and impairment
At 1 February 2024
1,859,514
5,336,503
139,912
3,153,736
10,489,665
Depreciation charged in the Year
135,256
655,305
11,556
643,597
1,445,714
Eliminated in respect of disposals
-
0
(11,332)
-
0
(837,632)
(848,964)
At 31 January 2025
1,994,770
5,980,476
151,468
2,959,701
11,086,415
Carrying amount
At 31 January 2025
2,892,703
2,820,062
30,574
2,364,327
8,107,666
At 31 January 2024
3,024,274
3,034,628
32,926
1,685,219
7,777,047
The company had no tangible fixed assets at 31 January 2025 or 31 January 2024.

The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts.

Group
Company
2025
2024
2025
2024
£
£
£
£
Plant and equipment
1,339,965
1,686,476
-
0
-
0
Motor vehicles
2,045,374
1,270,466
-
0
-
0
3,385,339
2,956,942
-
-
12
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
13
-
0
-
0
9,000
1,002
Investments in associates
14
39,274
-
0
45,000
-
0
39,274
-
0
54,000
1,002
H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
12
Fixed asset investments
(Continued)
- 26 -
Movements in fixed asset investments
Group
Shares in associates
£
Cost or valuation
At 1 February 2024
-
Additions
45,000
Share of results
(5,726)
At 31 January 2025
39,274
Carrying amount
At 31 January 2025
39,274
At 31 January 2024
-
Movements in fixed asset investments
Company
Shares in subsidiaries and associates
£
Cost or valuation
At 1 February 2024
1,002
Additions
52,998
At 31 January 2025
54,000
Carrying amount
At 31 January 2025
54,000
At 31 January 2024
1,002
13
Subsidiaries

Details of the company's subsidiaries at 31 January 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Brown Recycling Limited
Vanguard House, Sneyd Hill, Burslem, Stoke on Trent, Staffordshire, ST6 2DZ
Ordinary
100.00
14
Associates

Details of associates at 31 January 2025 are as follows:

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
14
Associates
(Continued)
- 27 -
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Wastebot Limited
Acota House, Unit 14, Maes-Y-Clawdd, Oswestry, SY10 8NN
Ordinary
24.32
15
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Finished goods and goods for resale
76,447
67,882
-
0
-
0
16
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
3,521,460
2,960,069
-
0
-
0
Other debtors
123,883
21,775
488
9,000
Prepayments and accrued income
175,289
141,040
-
0
-
0
3,820,632
3,122,884
488
9,000
Amounts falling due after more than one year:
Other debtors
-
0
-
0
1,280,514
1,325,000
Total debtors
3,820,632
3,122,884
1,281,002
1,334,000
17
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans
19
193,399
435,238
-
0
-
0
Obligations under finance leases
20
1,083,765
809,508
-
0
-
0
Trade creditors
1,993,512
1,505,382
-
0
-
0
Other taxation and social security
442,162
458,582
-
-
Other creditors
52,925
28,637
-
0
-
0
Accruals and deferred income
707,699
792,609
-
0
-
0
4,473,462
4,029,956
-
0
-
0
H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 28 -
18
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
19
-
0
193,416
-
0
-
0
Obligations under finance leases
20
1,649,486
1,679,273
-
0
-
0
1,649,486
1,872,689
-
-
19
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Bank loans
193,399
628,654
-
0
-
0
Payable within one year
193,399
435,238
-
0
-
0
Payable after one year
-
0
193,416
-
0
-
0
20
Finance lease obligations
Group
Company
2025
2024
2025
2024
£
£
£
£
Future minimum lease payments due under finance leases:
Within one year
1,083,765
809,508
-
0
-
0
In two to five years
1,649,486
1,679,273
-
0
-
0
2,733,251
2,488,781
-
-

Finance lease payments represent rentals payable by the company for certain items of plant and machinery and motor vehicles. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The average lease term is 4 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 29 -
21
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
1,112,481
737,798
Tax losses
(246,138)
(9,292)
Retirement benefit obligations
(343)
(1,906)
866,000
726,600
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the Year:
£
£
Liability at 1 February 2024
726,600
-
Charge to profit or loss
139,400
-
Liability at 31 January 2025
866,000
-

The deferred tax account consists of the tax effect of timing differences in respect of accelerated capital allowances and taxable losses.

22
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
103,691
92,320

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Contributions totalling £2,901 (202 4 - £7,623) were payable to the fund at the balance sheet date and are included in creditors.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 30 -
23
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10,002
10,002
10,002
10,002
24
Reserves
Profit and loss reserves

Profit and loss reserves represents the accumulated profits less accumulated losses and distributions up to the reporting date. This is a distributable reserve.

25
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
111,373
42,507
-
-
Between two and five years
155,588
83,271
-
-
266,961
125,778
-
-
Lessor

At the reporting end date the group had contracted with tenants for the following minimum lease payments:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
77,026
73,353
-
-
Between two and five years
92,156
102,484
-
-
169,182
175,837
-
-
H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 31 -
26
Capital commitments

Amounts contracted for but not provided in the financial statements:

Group
Company
2025
2024
2025
2024
£
£
£
£
Acquisition of tangible fixed assets
1,316,267
692,000
-
-
27
Events after the reporting date

The group entered into a 10 year lease for a new property in June 2025 costing £71,378 per annum resulting in a total commitment of £713,780.

28
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
163,272
183,252
Other information

During the year payments were paid to close family members of the key management personnel in relation to their employment of £54,361 (2024: £52,102).

Dividends were paid to a director of the group of £60,000 (2024: £50,000).

29
Directors' transactions

Advances or credits have been granted by the group to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors loan account
2.25
20,514
488
(20,514)
488
20,514
488
(20,514)
488
30
Controlling party

The ultimate controlling party is Mr R W Brown.

H Brown & Son Group Limited
Notes to the group financial statements (continued)
For the Year ended 31 January 2025
- 32 -
31
Cash generated from group operations
2025
2024
£
£
Profit after taxation
232,502
1,110,676
Adjustments for:
Share of results of associates
5,726
-
Taxation charged
139,400
187,000
Finance costs
205,361
174,884
Investment income
(20,128)
(26,316)
Gain on disposal of tangible fixed assets
(47,652)
(36,155)
Depreciation and impairment of tangible fixed assets
1,445,714
1,234,311
Movements in working capital:
(Increase)/decrease in stocks
(8,565)
42,674
Increase in debtors
(697,748)
(601,030)
Increase in creditors
411,088
211,487
Cash generated from operations
1,665,698
2,297,531
32
Analysis of changes in net debt - group
1 February 2024
Cash flows
New finance leases
31 January 2025
£
£
£
£
Cash at bank and in hand
1,101,987
(750,017)
-
351,970
Borrowings excluding overdrafts
(628,654)
435,255
-
(193,399)
Obligations under finance leases
(2,488,781)
1,118,344
(1,362,814)
(2,733,251)
(2,015,448)
803,582
(1,362,814)
(2,574,680)
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