2022-07-012023-06-302023-06-30false03697273BOND BRICK LIMITED2023-08-3142990iso4217:GBPxbrli:pure036972732022-07-01036972732023-06-30036972732022-07-012023-06-30036972732021-07-01036972732022-06-30036972732021-07-012022-06-3003697273bus:SmallEntities2022-07-012023-06-3003697273bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3003697273bus:AbridgedAccounts2022-07-012023-06-3003697273bus:PrivateLimitedCompanyLtd2022-07-012023-06-3003697273core:WithinOneYear2023-06-3003697273core:AfterOneYear2023-06-3003697273core:WithinOneYear2022-06-3003697273core:AfterOneYear2022-06-3003697273core:ShareCapital2023-06-3003697273core:SharePremium2023-06-3003697273core:RevaluationReserve2023-06-3003697273core:OtherReservesSubtotal2023-06-3003697273core:RetainedEarningsAccumulatedLosses2023-06-3003697273core:ShareCapital2022-06-3003697273core:SharePremium2022-06-3003697273core:RevaluationReserve2022-06-3003697273core:OtherReservesSubtotal2022-06-3003697273core:RetainedEarningsAccumulatedLosses2022-06-3003697273core:LandBuildings2023-06-3003697273core:PlantMachinery2023-06-3003697273core:Vehicles2023-06-3003697273core:FurnitureFittings2023-06-3003697273core:OfficeEquipment2023-06-3003697273core:NetGoodwill2023-06-3003697273core:IntangibleAssetsOtherThanGoodwill2023-06-3003697273core:ListedExchangeTraded2023-06-3003697273core:UnlistedNon-exchangeTraded2023-06-3003697273core:LandBuildings2022-06-3003697273core:PlantMachinery2022-06-3003697273core:Vehicles2022-06-3003697273core:FurnitureFittings2022-06-3003697273core:OfficeEquipment2022-06-3003697273core:NetGoodwill2022-06-3003697273core:IntangibleAssetsOtherThanGoodwill2022-06-3003697273core:ListedExchangeTraded2022-06-3003697273core:UnlistedNon-exchangeTraded2022-06-3003697273core:LandBuildings2022-07-012023-06-3003697273core:PlantMachinery2022-07-012023-06-3003697273core:Vehicles2022-07-012023-06-3003697273core:FurnitureFittings2022-07-012023-06-3003697273core:OfficeEquipment2022-07-012023-06-3003697273core:NetGoodwill2022-07-012023-06-3003697273core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3003697273core:ListedExchangeTraded2022-07-012023-06-3003697273core:UnlistedNon-exchangeTraded2022-07-012023-06-3003697273core:MoreThanFiveYears2022-07-012023-06-3003697273core:Non-currentFinancialInstruments2023-06-3003697273core:Non-currentFinancialInstruments2022-06-3003697273dpl:CostSales2022-07-012023-06-3003697273dpl:DistributionCosts2022-07-012023-06-3003697273dpl:AdministrativeExpenses2022-07-012023-06-3003697273core:LandBuildings2022-07-012023-06-3003697273core:PlantMachinery2022-07-012023-06-3003697273core:Vehicles2022-07-012023-06-3003697273core:FurnitureFittings2022-07-012023-06-3003697273core:OfficeEquipment2022-07-012023-06-3003697273core:NetGoodwill2022-07-012023-06-3003697273core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3003697273dpl:GroupUndertakings2022-07-012023-06-3003697273dpl:ParticipatingInterests2022-07-012023-06-3003697273dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3003697273core:ListedExchangeTraded2022-07-012023-06-3003697273dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3003697273core:UnlistedNon-exchangeTraded2022-07-012023-06-3003697273dpl:CostSales2021-07-012022-06-3003697273dpl:DistributionCosts2021-07-012022-06-3003697273dpl:AdministrativeExpenses2021-07-012022-06-3003697273core:LandBuildings2021-07-012022-06-3003697273core:PlantMachinery2021-07-012022-06-3003697273core:Vehicles2021-07-012022-06-3003697273core:FurnitureFittings2021-07-012022-06-3003697273core:OfficeEquipment2021-07-012022-06-3003697273core:NetGoodwill2021-07-012022-06-3003697273core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3003697273dpl:GroupUndertakings2021-07-012022-06-3003697273dpl:ParticipatingInterests2021-07-012022-06-3003697273dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3003697273core:ListedExchangeTraded2021-07-012022-06-3003697273dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3003697273core:UnlistedNon-exchangeTraded2021-07-012022-06-3003697273core:NetGoodwill2023-06-3003697273core:IntangibleAssetsOtherThanGoodwill2023-06-3003697273core:LandBuildings2023-06-3003697273core:PlantMachinery2023-06-3003697273core:Vehicles2023-06-3003697273core:FurnitureFittings2023-06-3003697273core:OfficeEquipment2023-06-3003697273core:AfterOneYear2023-06-3003697273core:WithinOneYear2023-06-3003697273core:ListedExchangeTraded2023-06-3003697273core:UnlistedNon-exchangeTraded2023-06-3003697273core:ShareCapital2023-06-3003697273core:SharePremium2023-06-3003697273core:RevaluationReserve2023-06-3003697273core:OtherReservesSubtotal2023-06-3003697273core:RetainedEarningsAccumulatedLosses2023-06-3003697273core:NetGoodwill2022-06-3003697273core:IntangibleAssetsOtherThanGoodwill2022-06-3003697273core:LandBuildings2022-06-3003697273core:PlantMachinery2022-06-3003697273core:Vehicles2022-06-3003697273core:FurnitureFittings2022-06-3003697273core:OfficeEquipment2022-06-3003697273core:AfterOneYear2022-06-3003697273core:WithinOneYear2022-06-3003697273core:L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BOND BRICK LIMITED

Registered Number
03697273
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

BOND BRICK LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

BOND, Richard Stephen

Registered Address

Unit C Anchor House School Lane
Chandler's Ford
Eastleigh
SO53 4DY

Place of Business

Morgans Yard

Shepherds Road

Bartley

Nr Cadnam Hampshire

SO40 2LH


Registered Number

03697273 (England and Wales)
BOND BRICK LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets63,6627,547
3,6627,547
Current assets
Debtors685,761717,006
Cash at bank and on hand28,75014,078
714,511731,084
Creditors amounts falling due within one year12(129,141)(151,593)
Net current assets (liabilities)585,370579,491
Total assets less current liabilities589,032587,038
Creditors amounts falling due after one year13(21,343)(31,202)
Net assets567,689555,836
Capital and reserves
Called up share capital22
Profit and loss account567,687555,834
Shareholders' funds567,689555,836
The financial statements were approved and authorised for issue by the Director on 31 August 2023, and are signed on its behalf by:
BOND, Richard Stephen
Director
Registered Company No. 03697273
BOND BRICK LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year33
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 July 22169,144
Disposals(26,766)
At 30 June 23142,378
Depreciation and impairment
At 01 July 22161,597
Charge for year3,070
On disposals(25,951)
At 30 June 23138,716
Net book value
At 30 June 233,662
At 30 June 227,547
7.Contingent liabilities, including financial effect, uncertainties and possible reimbursement
Bond Brick Limited has provided guarantee's for personal bank loans in the name of the Director R S Bond. At the 30th June 2023 the total contingent liability on all such loans was £ 188,158 ( 2022 - £ 224,862 )
8.Description of nature of transactions and balances with related parties
Management charges receivable for the year of £ 50,000 ( 2022 - £14,112 ) relate to fees receivable from Bondeck Limited, a company in which the director Mr R S Bond is also a director and shareholder. At the year end £ 90,707 ( 2022 - £123,388 creditor ) was owed to the related party. Included in Sundry receipts for the year is £ 19,415 ( 2022 - £18,028 ) being interest receivable from Bond Property Holdings Limited, a company in which the director Mr R S Bond is also a director and shareholder. The interest is in respect of financial assistance afforded to the company by Bond Brick Limited. At the year end £ 626,992 ( 2022 - £587,205 ) was owed by the related company. During the year rental charges of £17,100 ( 2022 - £17,100 ) were paid to Bond Property Holdings Limited, for the continuing use of business premises. A company in which the director Mr R S Bond is also a director and shareholder.
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BOND, Richard Stephen8,5809,1338,5809,133
8,5809,1338,5809,133
10.Dividends proposed and payable

2023

2022

££
Dividends Paid31,00033,000
Total31,00033,000
11.Debtors within one year

2023

2022

££
Trade debtors / trade receivables22,367104,755
Amounts owed by associates and joint ventures / participating interests9,1338,580
Other debtors629,975590,922
Prepayments and accrued income24,28612,749
Total685,761717,006
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables21,26611,761
Bank borrowings and overdrafts9,4009,400
Taxation and social security2,8112,394
Other creditors91,014123,388
Accrued liabilities and deferred income4,6504,650
Total129,141151,593
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
13.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts21,34331,202
Total21,34331,202