BROWNS MANUFACTURING LIMITED

1. BROWNS MANUFACTURING LIMITED 2018-12-31 → present
2. BROWN BROTHERS (MANUFACTURING) LIMITED 1987-10-13 → 2018-12-31
3. SALEALE LIMITED 1987-07-20 → 1987-10-13

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on a going concern basis which the Directors believe to be appropriate, notwithstanding the significant challenges posed by the current global economic climate and inflationary pressures, for the following reasons. At the year end, the Company had net assets of £36,410,000 and net current assets of £19,413,000. It manages its day to day and medium-term funding requirements through its parent Company's debt facility (of which it is a cross guarantor) with Bank of Scotland plc. The Group has a three-year debt facility of £15,000,000 with Bank of Scotland plc and, underpinned by the strong underlying cash flows generated by the group's operations, the group has hibernated this facility from July 2024 as it is not foreseen to be required in the short to medium term. This CID facility bears interest at normal commercial rates. The going concern assessment performed used financial forecasts for the period through to the end of calendar 2027. These forecasts indicate that the Group is projected to operate within its available facilities for the going concern period.”

Group structure

1. BROWNS MANUFACTURING LIMITED · parent
   1. Belcher (Holdings) Limited 100% · UK · Holding Company for Hall's of Scotland Limited
   2. Fenton Barns (Manufacturing) Limited 100% · UK · Importation and wholesale of frozen meat

Significant events

• “The investigation with HM Revenue and Customs regarding National Minimum Wage breaches was closed in 2024 and has been fully settled.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -0.6%

  £136,372,000 → £135,576,000

• Cash

  +338.4%

  £2,047,000 → £8,974,000

• Net assets

  +15.6%

  £31,496,000 → £36,410,000

• Employees

  -8%

  848 → 780

• Operating profit

  +4.4%

  £7,426,000 → £7,752,000

• Profit before tax

  +6.7%

  £6,425,000 → £6,853,000

• Wages

  +0.8%

  £19,599,000 → £19,760,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers