TXT In plain English
Company description
I. & H. BROWN LIMITED is a UK company whose Companies House status is “Active” and whose registered company type is “Private Limited Company”. Incorporated on 2 September 1964; registered for 62 years; registered office reported in PERTH, SCOTLAND. Its primary declared activity is 42990 · Construction of other civil engineering projects n.e.c..
In its latest electronically filed accounts for the period ended 31 August 2025, it reported profit after tax £2,542,156, net assets £57,330,001, average employees 2. This BritDB profile also contains linked public records: 2 PSC records, 5 procurement records. This description is assembled from public data, is not a reliability assessment, and should be checked against the cited sources before a legally significant decision.
Web facts are never added from a name match alone. Internet enrichment requires the exact Companies House ID in Wikidata, and ambiguous results are excluded.
01 Company overview
Identity and registration
- Official name
- I. & H. BROWN LIMITED
- Company number
- SC040891
- Company type
- Private Limited Company
- Status
- Active
- Country of origin
- United Kingdom
- Dissolution date
- Not supplied
- Accounts category
- GROUP
- Mortgage charges
- 18 total · 5 outstanding · 13 satisfied
- Limited partnership members
- 0 general · 0 limited
A registered office is not necessarily a trading location. The address is reproduced from the Companies House bulk record and should be interpreted in that legal context.
02 Filing dates
Accounts and statements
Last accounts made up to
31 August 2025Next accounts due
31 May 2027Last statement made up to
31 December 2025Next statement due
14 January 2027BritDB does not infer overdue status when the source does not state it.
03 Filed financials
Latest electronic accounts
- Profit before tax
- £3,361,053
- Profit after tax
- £2,542,156
- Fixed assets
- £42,058,447
- Net assets
- £57,330,001
- Current assets
- £57,326,286
- Current liabilities
- £38,527,795
- Total assets less current liabilities
- £60,856,938
- Cash at bank
- £5,461,738
- Equity
- £57,330,001
Figures are taken from company-filed iXBRL/XBRL. Coverage is limited to electronic filings in the imported Companies House batch. Missing figures do not mean zero, and values have not been audited by BritDB.
04 Supplier payments
Payment practices and performance
- Reporting period
- 2 March 2026 – 30 August 2026
- Filed
- 21 September 2026
- Shortest standard term
- 0 days
- Longest standard term
- 90 days
- E-invoicing offered
- No
- Supply-chain finance
- Not offered
- Payment codes
- No
- Construction retentions
- Reported as used
Complete reported payment fields
- Policy regime
- Regime-3
- Financial period started
- 1 September 2025
- Qualifying contracts
- Yes
- Payments made
- Yes
- Invoice value paid within 30 days
- £9,966,737
- Invoice value paid in 31–60 days
- £21,204,990
- Invoice value paid after 60 days
- £5,624,938
- Invoice value paid outside agreed terms
- £9,487,194
- Invoices paid in 31–60 days
- 66.0%
- Invoices unpaid due to dispute
- 2.0%
- Maximum contractual payment period
- 60 days
- Supplier-list charging policy
- No
- Supplier-list charges made
- No
Maximum contractual payment information
From end of month of receipt
Retention circumstances
Only subcontractors are subject to retention clauses and retention is only taken when contracts include responsibility for a defects maintenance period where other forms of security are not suitable / available.
Retention parity policy
Retention clauses in subcontracts are generally applied on back-to-back terms with the main contract.
Retention release
Once the final account of the subcontractor has been agreed, 50% of retention is released with this payment. The remainder of the retention is released at the end of the defects maintenance period when all outstanding defects and issues having been resolved.
Retention release stages
50% at practical completion and 50% at the end of defects maintenance period.
- Retention in all contracts
- No
- Retention in standard terms
- No
- Retention threshold
- Not supplied
- Standard retention rate
- 5.0%
- Retention compared with client
- 27.0%
- Retention compared with payments
- 3.0%
Reported terms and dispute process
- Standard payment terms
The Company negotiates and agrees payment terms with its suppliers as one element of its procurement process. As a result, payment terms vary by supplier. The most common payment terms in place are 45 and 60 days from end of month of receipt, although payment terms range from this down to payment on receipt.
- Other payment-term information
N/A
- Dispute resolution process
The Company is committed to dealing with its suppliers in a fair, honest and professional manner. The main point of contact for disputes is the Accounts Payable team. To resolve a dispute, the supplier is required to provide any missing information or a corrected invoice. If the Accounts Payable team are unable to resolve the dispute, the issue is then escalated to a project manager or the originator of the purchase order, who is then responsible for resolving the issue. Invoiced items that are subject to dispute will not be paid until resolution of the dispute, whereupon payment shall be made in accordance with this policy.
Earlier payment reports (11 shown)
- 53.0 average days to pay12.0% outside terms
- 51.0 average days to pay12.0% outside terms
- 58.0 average days to pay9.0% outside terms
- 52.0 average days to pay11.0% outside terms
- 52.0 average days to pay10.0% outside terms
- 50.0 average days to pay8.0% outside terms
- 52.0 average days to pay15.0% outside terms
- 53.0 average days to pay26.0% outside terms
- 54.0 average days to pay25.0% outside terms
- 50.0 average days to pay27.0% outside terms
- 53.0 average days to pay11.0% outside terms
This is a company-submitted statutory disclosure, not a credit rating. BritDB preserves the reporting period and links the report only through the Companies House number supplied by the official service. Percentages describe payments made during that period and may change in later reports.
05 Public procurement
Contracts Finder awards
Construction of a Minewater Treatment facility at Nent Haggs
The Coal Authority · ocds-b5fd17-b0c6c65f-764d-4053-8904-acda60c5a64c
- Supplier named in award
- I&H Brown
- Award value
- £5,301,722
- Contract period
- 11 March 2020 – 31 March 2022
- Published
- 14 April 2020
- Procedure
- Restricted procedure (above threshold)
- Main CPV
- 45200000
- Source release ID
- ocds-b5fd17-b0c6c65f-764d-4053-8904-acda60c5a64c-2020-04-14T12:42:47+01:00
The supplier link is exact, but the award remains buyer-published procurement data. BritDB requires the GB-COH identifier supplied in the Contracts Finder OCDS release and does not infer suppliers from similar names.
06 Ownership and control
People with significant control
No individual or entity with signficant control
- Notified
- 27 September 2024
Mr James Scott BrownSee 2 companies with this PSC name →
- Owns 25% to 50% of shares
- Controls 25% to 50% of voting rights
- Nationality
- British
- Country of residence
- Scotland
- Notified
- 6 April 2016
- Ceased
- 27 September 2024
PSC records are company-filed public-register information. When the exact same displayed individual name occurs at multiple companies, BritDB offers a non-indexed cross-reference page. It is a name match only, not proof that the records describe the same person. Service addresses and partial dates of birth are deliberately omitted.
07 Charity register
Charity Commission links
No exact company-number link in this snapshot
The Charity Commission extract did not explicitly associate this Companies House number with a charity. BritDB does not use a name-only match to fill the gap.
This company-level check covers the Charity Commission for England and Wales. Links are accepted only when the official extract supplies this exact company registration number. Scottish charities now have separate OSCR profiles, but OSCR’s bulk fields do not provide a Companies House number, so BritDB does not infer a company link.
08 Northern Ireland charity register
CCNI exact company links
No unambiguous company-number link found
The CCNI source number did not resolve uniquely to this Companies House record. BritDB did not use a name or address match.
CCNI publishes company numbers without a jurisdiction prefix. BritDB links only when the plausible padded UK and NI candidates resolve to exactly one Companies House company.
09 Sanctions screening
UK Sanctions List
No exact business-registration-number link found
The imported UK Sanctions List did not supply this Companies House number as a UK-linked business identifier. BritDB did not attempt a name-only match.
No exact link is not sanctions clearance. UK restrictions can apply through ownership or control even where an entity is not separately named. Always use the current official list and obtain appropriate advice for a legally significant decision.
10 Public procurement
Find a Tender links
Facilities Capex Projects
NORTHERN GAS NETWORKS LIMITED · updated 20 October 2025
- Tender value
- Not supplied
- Awards
- 1
SPT - Strategic Agreement for Substation Works
SP TRANSMISSION PLC · updated 22 August 2025
- Tender value
- £2,400,000,000
- Awards
- 5
Highways Framework
Blackpool Borough Council · updated 2 September 2026
- Tender value
- £200,000,000
- Awards
- 2
North West Contractor Framework
Wirral Council · updated 20 August 2026
- Tender value
- Not supplied
- Awards
- 13
These links use only the GB-COH identifier supplied in the procurement record. A company may have other public-sector work that is absent, older, below publication thresholds or published without a Companies House identifier.
11 Environmental register
Environment Agency waste registrations
No exact company-number registration linked
The licensed Environment Agency subset did not contain this exact Companies House number. BritDB did not attempt a name-only match.
This is a privacy-reduced, exact-company subset. The full official register also includes sole traders and applicants without a matching Companies House number. Check the current Environment Agency register before relying on registration status.
12 Nature of business
Standard Industrial Classification
13 Connected public record
Checks beyond the company register
Charity Commission
0 exact company-number links.
Northern Ireland charities
0 unambiguous company-number links.
Public contracts
4 procurement processes linked by exact GB-COH identifier.
Waste register
0 exact company-number registrations.
Corporate notices
The Gazette is not yet connected.
UK Sanctions List
No exact business-registration-number link in this report.
A checked source with no exact link is not a clean bill of health. Unchecked sources remain unknown, while sanctions may also apply through ownership or control of a listed person or entity.
14 Record timeline
Dates in the bulk record
- Confirmation statement
Latest confirmation statement made up to this date
- Accounts
Latest accounts made up to this date
- Incorporation
Company incorporated
15 Provenance
Sources for this profile
Identity, address, status, dates, SIC, previous names and mortgage totals.
Company-filed electronic accounts and extracted headline financial facts.
Statutory supplier-payment reports linked by the exact source-supplied Companies House number.
Historic awards linked by exact source-supplied GB-COH company identifier.
Current and ceased significant-control records joined by exact company number.
Daily England and Wales extract matched only by the official company registration number.
Daily CCNI export with company links only where the source number resolves unambiguously.
Complete FCDO list checked by exact UK-linked business registration number.
Procurement parties checked only through exact GB-COH identifiers.
Licensed subset linked only by exact Companies House number.
Financial regulation and licences.
Companies House, Charity Commission, OSCR and UK Sanctions List information is public-register data. BritDB reproduces and organises it with source-specific limits; official external links are kept on the dedicated source pages.