| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 |
| FOR |
| BRIAN ARMISTEAD LIMITED |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| 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 |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Freehold property | - |
| Waste transfer station | - |
| Wind Turbine | - |
| Plant and machinery | - |
| Skips | - |
| Motor vehicles | - |
| 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 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 July 2024 |
| and 30 June 2025 |
| AMORTISATION |
| At 1 July 2024 |
| and 30 June 2025 |
| 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 |
| Additions |
| Disposals | ( |
) |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| Motor | Solar |
| Skips | vehicles | farm | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 July 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 June 2025 |
| 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 - 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 |
| Additions |
| Transfer to ownership | (630,545 | ) | (130,785 | ) | - | (761,330 | ) |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| Transfer to ownership | (351,062 | ) | (47,780 | ) | - | (398,842 | ) |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1 July 2024 |
| and 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| 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 |
| Other debtors |
| 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 |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| Other creditors |
| 10. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 997,630 | 704,803 |
| Deferred |
| tax |
| £ |
| Balance at 1 July 2024 |
| Provided during year |
| Balance at 30 June 2025 |
| 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. |
| 95 King Street |
| Lancaster |
| Lancashire |
| LA1 1RH |