REGISTERED NUMBER: 08006999 (England and Wales)

Browne's Scaffolding Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D M Browne

Mrs L Browne

REGISTERED OFFICE:

Unit 1 Trinity Road

Goat Lees

Ashford

Kent

TN25 4AB

REGISTERED NUMBER:

08006999 (England and Wales)

ACCOUNTANTS:

Edwards & Co

Chartered Accountants

Unit 1, Goat Lees

Trinity Road

Ashford

Kent

TN25 4AB

FIXED ASSETS

Tangible assets

4

1,073,533

1,133,198

Investments

5

21,385

-

1,094,918

1,133,198

CURRENT ASSETS

Debtors

6

1,434,267

815,668

Cash at bank

373,456

328,734

1,807,723

1,144,402

CREDITORS

Amounts falling due within one year

7

1,880,432

1,094,946

NET CURRENT (LIABILITIES)/ASSETS

(72,709

)

49,456

TOTAL ASSETS LESS CURRENT LIABILITIES

1,022,209

1,182,654

CREDITORS

Amounts falling due after more than one year

8

(9,169

)

(19,165

)

PROVISIONS FOR LIABILITIES

(259,140

)

(198,309

)

NET ASSETS

753,900

965,180

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

753,800

965,080

SHAREHOLDERS' FUNDS

753,900

965,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 29 December 2025 and were signed on its behalf by:

D M Browne - Director

1.	STATUTORY INFORMATION

Browne's Scaffolding 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Browne's Scaffolding Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to and from banks, other third parties and related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

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 by the statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 by the year end.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

3,469,888

Additions

223,253

Disposals

(77,445

)

At 31 March 2025

3,615,696

DEPRECIATION

At 1 April 2024

2,336,690

Charge for year

277,567

Eliminated on disposal

(72,094

)

At 31 March 2025

2,542,163

NET BOOK VALUE

At 31 March 2025

1,073,533

At 31 March 2024

1,133,198

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

21,385

At 31 March 2025

21,385

NET BOOK VALUE

At 31 March 2025

21,385

he company has investments in the following subsidiary undertakings:

Country of incorporation

Principal activity

Holding

%

Subsidiary undertakings

Brownes Scaffolding GmbH

Germany

Scaffold erection

Ordinary shares

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

844,147

723,558

Amounts owed by group undertakings

109,562

-

Other debtors

480,558

92,110

1,434,267

815,668

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

1,381,584

852,018

Taxation and social security

440,852

172,879

Other creditors

47,996

60,049

1,880,432

1,094,946

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

9,169

19,165