REGISTERED NUMBER: SC289135 (Scotland)

Financial Statements For The Year Ended 30 September 2025

for

Brown's Pressure Washers Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr James Brown

Mrs Jane Brown

Mr Craig Brown

SECRETARY:

Mr James Brown

REGISTERED OFFICE:

Balgray Cottage

Beith

Ayrshire

KA15 1HP

REGISTERED NUMBER:

SC289135 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Tangible assets

4

983,541

944,995

CURRENT ASSETS

Stocks

21,089

19,765

Debtors

539,007

472,781

Cash at bank and in hand

298,648

315,402

858,744

807,948

CREDITORS

Amounts falling due within one year

575,090

598,738

NET CURRENT ASSETS

283,654

209,210

TOTAL ASSETS LESS CURRENT LIABILITIES

1,267,195

1,154,205

CREDITORS

Amounts falling due after more than one year

(371,860

)

(357,449

)

PROVISIONS FOR LIABILITIES

(231,555

)

(221,398

)

NET ASSETS

663,780

575,358

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

663,777

575,355

SHAREHOLDERS' FUNDS

663,780

575,358

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

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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

Mr James Brown - Director

1.	STATUTORY INFORMATION

Brown's Pressure Washers Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the statement of financial position date turnover represents the value of the service provided to the date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

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.

Leasehold Improvements

-

2% on cost

Plant & machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Stocks

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value 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 or substantively 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 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 statement of financial position. 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 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

2,299,304

Additions

280,469

Disposals

(166,647

)

At 30 September 2025

2,413,126

DEPRECIATION

At 1 October 2024

1,354,309

Charge for year

205,484

Eliminated on disposal

(130,208

)

At 30 September 2025

1,429,585

NET BOOK VALUE

At 30 September 2025

983,541

At 30 September 2024

944,995

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

Totals

£

COST

At 1 October 2024

806,391

Additions

280,469

Disposals

(42,157

)

Transfer to ownership

(126,492

)

At 30 September 2025

918,211

DEPRECIATION

At 1 October 2024

269,902

Charge for year

150,062

Eliminated on disposal

(21,449

)

Transfer to ownership

(79,410

)

At 30 September 2025

319,105

NET BOOK VALUE

At 30 September 2025

599,106

At 30 September 2024

536,489

5.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

19,450

48,378

Hire purchase contracts

571,198

553,633

590,648

602,011

The Royal Bank of Scotland plc hold a bond and floating charge over the company's assets.

6.	RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £264,317 (2024: £251,446) owed from BPW Properties Ltd. This is a trading company in which Mr James Brown and Mrs Jane Brown are directors and shareholders. There are no fixed terms of repayment and the loan is interest free.

Included in other creditors is an amount of £25,000 (2024: £25,000) owed to BPW Hire Ltd. This is a trading company in which Mr James Brown and Mr Craig Brown are directors and shareholders. There are no fixed terms of repayment and the loan is interest free.