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REGISTERED NUMBER: 04749555 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2018

FOR

A & S BROWN PLANT HIRE LIMITED

A & S BROWN PLANT HIRE LIMITED (REGISTERED NUMBER: 04749555)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & S BROWN PLANT HIRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2018







DIRECTORS: A H Brown
Mrs S B Brown
L Brown





SECRETARY: Mrs S B Brown





REGISTERED OFFICE: 1 Swan Wood Park
Gun Hill
Horam
East Sussex
TN21 0LL





REGISTERED NUMBER: 04749555 (England and Wales)





ACCOUNTANTS: Aequitas Limited
1 Swan Wood Park
Gun Hill
Horam
East Sussex
TN21 0LL

A & S BROWN PLANT HIRE LIMITED (REGISTERED NUMBER: 04749555)

BALANCE SHEET
31 MARCH 2018

31.3.18 31.3.17
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,044 12,069
Tangible assets 5 80,145 85,320
88,189 97,389

CURRENT ASSETS
Debtors 6 3,804 38,761
Cash at bank 2,955 1,473
6,759 40,234
CREDITORS
Amounts falling due within one year 7 79,037 105,919
NET CURRENT LIABILITIES (72,278 ) (65,685 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,911

31,704

CREDITORS
Amounts falling due after more than one
year

8

-

(1,994

)

PROVISIONS FOR LIABILITIES (16,928 ) (16,928 )
NET (LIABILITIES)/ASSETS (1,017 ) 12,782

CAPITAL AND RESERVES
Called up share capital 210 210
Retained earnings (1,227 ) 12,572
SHAREHOLDERS' FUNDS (1,017 ) 12,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 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.

A & S BROWN PLANT HIRE LIMITED (REGISTERED NUMBER: 04749555)

BALANCE SHEET - continued
31 MARCH 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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 on 18 October 2018 and were signed on its
behalf by:





A H Brown - Director


A & S BROWN PLANT HIRE LIMITED (REGISTERED NUMBER: 04749555)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2018

1. STATUTORY INFORMATION

A & S Brown Plant Hire 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

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.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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 balance sheet date.

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.

A & S BROWN PLANT HIRE LIMITED (REGISTERED NUMBER: 04749555)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2018

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2017 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2017
and 31 March 2018 40,250
AMORTISATION
At 1 April 2017 28,181
Charge for year 4,025
At 31 March 2018 32,206
NET BOOK VALUE
At 31 March 2018 8,044
At 31 March 2017 12,069

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2017 154,732
Additions 16,000
Disposals (14,850 )
At 31 March 2018 155,882
DEPRECIATION
At 1 April 2017 69,412
Charge for year 15,427
Eliminated on disposal (9,102 )
At 31 March 2018 75,737
NET BOOK VALUE
At 31 March 2018 80,145
At 31 March 2017 85,320

A & S BROWN PLANT HIRE LIMITED (REGISTERED NUMBER: 04749555)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2018

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.18 31.3.17
£    £   
Trade debtors 2,360 31,923
Other debtors 1,444 6,838
3,804 38,761

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.18 31.3.17
£    £   
Hire purchase contracts 1,994 6,021
Trade creditors 1,239 11,251
Taxation and social security 1,148 11,469
Other creditors 74,656 77,178
79,037 105,919

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.18 31.3.17
£    £   
Hire purchase contracts - 1,994