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2023-06-30 10245558 dpl-frs:Item10 2022-07-01 2023-06-30 10245558 dpl-frs:Item10 2022-06-30 10245558 dpl-frs:Item10 2023-06-30 10245558 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 10245558 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 10245558 dpl-frs:Item11 2022-07-01 2023-06-30 10245558 dpl-frs:Item11 2022-06-30 10245558 dpl-frs:Item11 2023-06-30 10245558 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 10245558 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 10245558 dpl-frs:Item12 2022-07-01 2023-06-30 10245558 dpl-frs:Item12 2022-06-30 10245558 dpl-frs:Item12 2023-06-30 10245558 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 10245558 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 10245558 1 2022-07-01 2023-06-30 10245558 frs-countries:EnglandWales 2022-07-01 2023-06-30 10245558 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10245558 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 10245558 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 10245558 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 10245558 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 10245558 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2022-06-30 10245558 1 2022-06-30 10245558 1 2021-07-01 2022-06-30 10245558 frs-core:LeasedAssets 2021-07-01 2022-06-30 10245558 frs-core:OwnedAssets 2021-07-01 2022-06-30 10245558 frs-core:CurrencyRisk 2021-07-01 2022-06-30 10245558 frs-core:MarketRisk 2021-07-01 2022-06-30 10245558 frs-core:InterestRateRisk 2021-07-01 2022-06-30 10245558 frs-core:DeferredTaxation 2021-07-01 2022-06-30 10245558 frs-core:DeferredTaxation 2021-06-30 10245558 frs-core:DeferredTaxation 2022-06-30 10245558 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 10245558 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10245558 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10245558 frs-core:ProvisionsDeferredTax 2022-06-30 10245558 frs-core:OtherDeferredTax 2022-06-30 10245558 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 10245558 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 10245558 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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frs-core:Non-currentFinancialInstruments 6 2022-06-30 10245558 7 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 7 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 7 2022-06-30 10245558 8 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 8 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 8 2022-06-30 10245558 9 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 9 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 9 2022-06-30 10245558 10 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 10 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 10 2022-06-30 10245558 11 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 11 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 11 2022-06-30 10245558 12 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 12 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 12 2022-06-30 10245558 13 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 13 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 13 2022-06-30 10245558 14 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 14 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 14 2022-06-30 10245558 15 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 15 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 15 2022-06-30 10245558 16 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 16 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 16 2022-06-30 10245558 17 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 17 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 17 2022-06-30 10245558 18 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 18 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 18 2022-06-30 10245558 19 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 19 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 19 2022-06-30 10245558 20 2021-07-01 2022-06-30 10245558 frs-core:CurrentFinancialInstruments 20 2022-06-30 10245558 frs-core:Non-currentFinancialInstruments 20 2022-06-30 10245558 dpl-frs:Item1 2021-07-01 2022-06-30 10245558 dpl-frs:Item1 2021-06-30 10245558 dpl-frs:Item1 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10245558 dpl-frs:Item2 2021-07-01 2022-06-30 10245558 dpl-frs:Item2 2021-06-30 10245558 dpl-frs:Item2 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10245558 dpl-frs:Item3 2021-07-01 2022-06-30 10245558 dpl-frs:Item3 2021-06-30 10245558 dpl-frs:Item3 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10245558 dpl-frs:Item4 2021-07-01 2022-06-30 10245558 dpl-frs:Item4 2021-06-30 10245558 dpl-frs:Item4 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10245558 dpl-frs:Item5 2021-07-01 2022-06-30 10245558 dpl-frs:Item5 2021-06-30 10245558 dpl-frs:Item5 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10245558 dpl-frs:Item6 2021-07-01 2022-06-30 10245558 dpl-frs:Item6 2021-06-30 10245558 dpl-frs:Item6 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10245558 dpl-frs:Item7 2021-07-01 2022-06-30 10245558 dpl-frs:Item7 2021-06-30 10245558 dpl-frs:Item7 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10245558 dpl-frs:Item8 2021-07-01 2022-06-30 10245558 dpl-frs:Item8 2021-06-30 10245558 dpl-frs:Item8 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10245558 dpl-frs:Item9 2021-07-01 2022-06-30 10245558 dpl-frs:Item9 2021-06-30 10245558 dpl-frs:Item9 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10245558 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2022-06-30 10245558 dpl-frs:Item12 2021-07-01 2022-06-30 10245558 dpl-frs:Item12 2021-06-30 10245558 dpl-frs:Item12 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10245558 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10245558 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10245558 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10245558 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10245558 1 2021-07-01 2022-06-30 10245558 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10245558
B C & SON Brickwork Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
MK Accountancy
23 King Street
Ramsgate
CT11 8NP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10245558
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 22,559 24,820
Cash at bank and in hand 1,177 3,385
23,736 28,205
Creditors: Amounts Falling Due Within One Year 5 (3,350 ) (3,546 )
NET CURRENT ASSETS (LIABILITIES) 20,386 24,659
TOTAL ASSETS LESS CURRENT LIABILITIES 20,386 24,659
Creditors: Amounts Falling Due After More Than One Year 6 (21,323 ) (22,998 )
NET (LIABILITIES)/ASSETS (937 ) 1,661
Profit and Loss Account (937 ) 1,661
SHAREHOLDERS' FUNDS (937) 1,661
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Benjamin McCleave
Director
13/03/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
B C & SON Brickwork Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10245558 . The registered office is 19 Hollow Street, Chislet, Canterbury, kent, CT3 4DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 1,647
PAYE Control Account 22,559 23,142
Director's loan account - 31
22,559 24,820
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 (1 )
Corporation tax - 3,547
Accruals and deferred income 720 -
Director's loan account 2,629 -
3,350 3,546
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Government grants after one year 21,323 22,998
21,323 22,998
7. Share Capital
2023 2022
£ £
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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