IRIS Accounts Production v26.1.0.640 04133280 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04133280 2024-06-30 04133280 2025-06-30 04133280 2024-07-01 2025-06-30 04133280 2023-06-30 04133280 2023-07-01 2024-06-30 04133280 2024-06-30 04133280 ns15:EnglandWales 2024-07-01 2025-06-30 04133280 ns14:PoundSterling 2024-07-01 2025-06-30 04133280 ns10:Director1 2024-07-01 2025-06-30 04133280 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04133280 ns10:SmallEntities 2024-07-01 2025-06-30 04133280 ns10:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04133280 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 04133280 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04133280 ns10:FullAccounts 2024-07-01 2025-06-30 04133280 1 2024-07-01 2025-06-30 04133280 ns10:Director2 2024-07-01 2025-06-30 04133280 ns10:RegisteredOffice 2024-07-01 2025-06-30 04133280 ns5:CurrentFinancialInstruments 2025-06-30 04133280 ns5:CurrentFinancialInstruments 2024-06-30 04133280 ns5:Non-currentFinancialInstruments 2025-06-30 04133280 ns5:Non-currentFinancialInstruments 2024-06-30 04133280 ns5:ShareCapital 2025-06-30 04133280 ns5:ShareCapital 2024-06-30 04133280 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 04133280 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 04133280 ns5:NetGoodwill 2024-07-01 2025-06-30 04133280 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 04133280 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 04133280 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 04133280 ns5:LeaseholdImprovements 2024-07-01 2025-06-30 04133280 ns5:PlantMachinery 2024-07-01 2025-06-30 04133280 ns5:FurnitureFittings 2024-07-01 2025-06-30 04133280 ns5:MotorVehicles 2024-07-01 2025-06-30 04133280 ns5:NetGoodwill 2024-06-30 04133280 ns5:NetGoodwill 2025-06-30 04133280 ns5:NetGoodwill 2024-06-30 04133280 ns5:LandBuildings 2024-06-30 04133280 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-30 04133280 ns5:LeaseholdImprovements 2024-06-30 04133280 ns5:PlantMachinery 2024-06-30 04133280 ns5:LandBuildings 2024-07-01 2025-06-30 04133280 ns5:LandBuildings 2025-06-30 04133280 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-06-30 04133280 ns5:LeaseholdImprovements 2025-06-30 04133280 ns5:PlantMachinery 2025-06-30 04133280 ns5:LandBuildings 2024-06-30 04133280 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-30 04133280 ns5:LeaseholdImprovements 2024-06-30 04133280 ns5:PlantMachinery 2024-06-30 04133280 ns5:FurnitureFittings 2024-06-30 04133280 ns5:MotorVehicles 2024-06-30 04133280 ns5:ComputerEquipment 2024-06-30 04133280 ns5:ComputerEquipment 2024-07-01 2025-06-30 04133280 ns5:FurnitureFittings 2025-06-30 04133280 ns5:MotorVehicles 2025-06-30 04133280 ns5:ComputerEquipment 2025-06-30 04133280 ns5:FurnitureFittings 2024-06-30 04133280 ns5:MotorVehicles 2024-06-30 04133280 ns5:ComputerEquipment 2024-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2024-06-30 04133280 ns5:LeasedAssetsHeldAsLessee 2024-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-07-01 2025-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-01 2025-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2024-07-01 2025-06-30 04133280 ns5:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2025-06-30 04133280 ns5:LeasedAssetsHeldAsLessee 2025-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-30 04133280 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2024-06-30 04133280 ns5:LeasedAssetsHeldAsLessee 2024-06-30 04133280 ns5:CostValuation 2024-06-30 04133280 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 04133280 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 04133280 ns5:DeferredTaxation 2024-06-30 04133280 ns5:DeferredTaxation 2024-07-01 2025-06-30 04133280 ns5:DeferredTaxation 2025-06-30

REGISTERED NUMBER: 04133280 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

BRIAN ARMISTEAD LIMITED

BRIAN ARMISTEAD LIMITED (REGISTERED NUMBER: 04133280)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 9 |

BRIAN ARMISTEAD LIMITED

COMPANY INFORMATION

for the Year Ended 30 June 2025

| DIRECTORS: | Mr B Armistead

| Mr L F Armistead

| REGISTERED OFFICE: | 95 King Street

| Lancaster

| Lancashire

| LA1 1RH

| REGISTERED NUMBER: | 04133280 (England and Wales)

| ACCOUNTANTS: | Taylor, Robertson & Willett Ltd

| 95 King Street

| Lancaster

| Lancashire

| LA1 1RH

BRIAN ARMISTEAD LIMITED (REGISTERED NUMBER: 04133280)

BALANCE SHEET

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 5,391,465 |  | 5,163,624 |  |

Investments | 6 | 943,215 |  | 943,215 |  |

6,334,680 |  | 6,106,839 |  |

CURRENT ASSETS

Stocks | 189,295 |  | 238,227 |  |

Debtors | 7 | 1,385,259 |  | 1,331,335 |  |

Cash at bank and in hand | 250,958 |  | 295,322 |  |

1,825,512 |  | 1,864,884 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,552,803 |  | 2,131,243 |  |

NET CURRENT ASSETS/(LIABILITIES) | 272,709 |  | (266,359 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,607,389 |  | 5,840,480 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (1,413,247 | ) | (1,405,453 | ) |

PROVISIONS FOR LIABILITIES | 10 | (997,630 | ) | (704,803 | ) |

NET ASSETS | 4,196,512 |  | 3,730,224 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 4,196,412 |  | 3,730,124 |  |

SHAREHOLDERS' FUNDS | 4,196,512 |  | 3,730,224 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

BRIAN ARMISTEAD LIMITED (REGISTERED NUMBER: 04133280)

BALANCE SHEET - continued

30 June 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

Mr L F Armistead - Director

BRIAN ARMISTEAD LIMITED (REGISTERED NUMBER: 04133280)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Brian Armistead 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.

| Goodwill

| Goodwill purchased in 2002 has been fully amortized.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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.

| Freehold property | - | not provided

| Waste transfer station | - | in accordance with the property

| Wind Turbine | - | 15% on reducing balance

| Plant and machinery | - | 15% on reducing balance

| Skips | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

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

BRIAN ARMISTEAD LIMITED (REGISTERED NUMBER: 04133280)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 42 (2024 - 52 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 30,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 30,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

BRIAN ARMISTEAD LIMITED (REGISTERED NUMBER: 04133280)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Waste |

| Freehold |  | transfer |  | Wind |  | Plant and

| property |  | station |  | Turbine |  | machinery

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 829,500 |  | 608,119 |  | 320,541 |  | 4,379,689 |  |

| Additions | - |  | - |  | - |  | 306,593 |  |

| Disposals | - |  | - |  | - |  | (270,626 | ) |

| At 30 June 2025 | 829,500 |  | 608,119 |  | 320,541 |  | 4,415,656 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 17,375 |  | 259,801 |  | 1,838,396 |  |

| Charge for year | - |  | 17,375 |  | 9,111 |  | 389,273 |  |

| Eliminated on disposal | - |  | - |  | - |  | (177,793 | ) |

| At 30 June 2025 | - |  | 34,750 |  | 268,912 |  | 2,049,876 |  |

| NET BOOK VALUE

| At 30 June 2025 | 829,500 |  | 573,369 |  | 51,629 |  | 2,365,780 |  |

| At 30 June 2024 | 829,500 |  | 590,744 |  | 60,740 |  | 2,541,293 |  |

| Motor |  | Solar |

| Skips |  | vehicles |  | farm |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 756,240 |  | 1,681,130 |  | - |  | 8,575,219 |  |

| Additions | 87,519 |  | 451,451 |  | 255,177 |  | 1,100,740 |  |

| Disposals | - |  | (198,841 | ) | - |  | (469,467 | ) |

| At 30 June 2025 | 843,759 |  | 1,933,740 |  | 255,177 |  | 9,206,492 |  |

| DEPRECIATION

| At 1 July 2024 | 462,735 |  | 833,288 |  | - |  | 3,411,595 |  |

| Charge for year | 76,204 |  | 204,816 |  | 6,379 |  | 703,158 |  |

| Eliminated on disposal | - |  | (121,933 | ) | - |  | (299,726 | ) |

| At 30 June 2025 | 538,939 |  | 916,171 |  | 6,379 |  | 3,815,027 |  |

| NET BOOK VALUE

| At 30 June 2025 | 304,820 |  | 1,017,569 |  | 248,798 |  | 5,391,465 |  |

| At 30 June 2024 | 293,505 |  | 847,842 |  | - |  | 5,163,624 |  |

BRIAN ARMISTEAD LIMITED (REGISTERED NUMBER: 04133280)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |  | Solar |

| machinery |  | vehicles |  | farm |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 2,105,853 |  | 497,415 |  | - |  | 2,603,268 |  |

| Additions | 115,000 |  | 261,500 |  | 240,000 |  | 616,500 |  |

| Transfer to ownership | (630,545 | ) | (130,785 | ) | - |  | (761,330 | ) |

| At 30 June 2025 | 1,590,308 |  | 628,130 |  | 240,000 |  | 2,458,438 |  |

| DEPRECIATION

| At 1 July 2024 | 680,920 |  | 115,094 |  | - |  | 796,014 |  |

| Charge for year | 181,401 |  | 87,739 |  | 6,000 |  | 275,140 |  |

| Transfer to ownership | (351,062 | ) | (47,780 | ) | - |  | (398,842 | ) |

| At 30 June 2025 | 511,259 |  | 155,053 |  | 6,000 |  | 672,312 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,079,049 |  | 473,077 |  | 234,000 |  | 1,786,126 |  |

| At 30 June 2024 | 1,424,933 |  | 382,321 |  | - |  | 1,807,254 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 943,215 |  |

| NET BOOK VALUE

| At 30 June 2025 | 943,215 |  |

| At 30 June 2024 | 943,215 |  |

| Comprising 100% of the issued share capital of John Morgan and Co Ltd acquired on 11 July 2023.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,073,288 |  | 1,053,112 |  |

| Other debtors | 311,971 |  | 278,223 |  |

1,385,259 |  | 1,331,335 |  |

BRIAN ARMISTEAD LIMITED (REGISTERED NUMBER: 04133280)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 333,220 |  | 182,599 |  |

| Hire purchase contracts | 508,795 |  | 579,228 |  |

| Trade creditors | 434,982 |  | 315,001 |  |

| Taxation and social security | 265,086 |  | 243,781 |  |

| Other creditors | 10,720 |  | 810,634 |  |

1,552,803 |  | 2,131,243 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 316,010 |  | 505,525 |  |

| Hire purchase contracts | 382,544 |  | 364,344 |  |

| Other creditors | 714,693 |  | 535,584 |  |

1,413,247 |  | 1,405,453 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 997,630 |  | 704,803 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 704,803 |  |

| Provided during year | 292,827 |  |

| Balance at 30 June 2025 | 997,630 |  |

11. | RELATED PARTY DISCLOSURES

| John Morgan and Co Ltd

| 100% of the above company's issued share capital was acquired on 11 July 2023..

| During the year the company made sales to the above of £230,285 (2024 £316,454).

| During the year the company charged rent to the above of £52,000 (2024 £52,000).

| During the year the company charged a management fee to the above of £104,000 (2024 £104,000).

| Net amount due to the related party at the balance sheet date was £51,870 (2024 £8,311).

BRIAN ARMISTEAD LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

BRIAN ARMISTEAD LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report is prepared solely for the confidential use of the directors and should not be relied upon by any third party without prior reference to ourselves.

Taylor, Robertson & Willett Ltd

95 King Street

Lancaster

Lancashire

LA1 1RH

17 April 2026