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D & G BRICKWORK LIMITED

Registered Number
SC586575
(Scotland)

Unaudited Financial Statements for the Period ended
31 October 2023

D & G BRICKWORK LIMITED
Company Information
for the period from 1 February 2023 to 31 October 2023

Directors

Ryan Doyle
Scott Gibson

Registered Address

5 Miners Rise
Ballingry
Lochgelly

Registered Number

SC586575 (Scotland)
D & G BRICKWORK LIMITED
Balance Sheet as at
31 October 2023

Notes

31 Oct 2023

31 Jan 2023

£

£

£

£

Fixed assets
Tangible assets3-246
-246
Current assets
Stocks-2,570
Debtors14,91825,032
Cash at bank and on hand9,3995,242
24,31732,844
Creditors amounts falling due within one year5(19,761)(23,905)
Net current assets (liabilities)4,5568,939
Total assets less current liabilities4,5569,185
Creditors amounts falling due after one year6(1,900)(8,863)
Provisions for liabilities-(47)
Net assets2,656275
Capital and reserves
Called up share capital22
Profit and loss account2,654273
Shareholders' funds2,656275
The financial statements were approved and authorised for issue by the Board of Directors on 18 March 2024, and are signed on its behalf by:
Ryan Doyle
Director
Registered Company No. SC586575
D & G BRICKWORK LIMITED
Notes to the Financial Statements
for the period ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current 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.
Tangible fixed assets and depreciation
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-
Vehicles-3
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20232023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 February 2314620,00020,146
Disposals(146)(20,000)(20,146)
Depreciation and impairment
At 01 February 2310019,80019,900
Charge for year9200209
On disposals(109)(20,000)(20,109)
Net book value
At 31 October 23---
At 31 January 2346200246
4.Debtors: amounts due within one year

2023

2023

££
Other debtors14,91825,032
Total14,91825,032
5.Creditors: amounts due within one year

2023

2023

££
Trade creditors / trade payables-1,321
Bank borrowings and overdrafts1,2001,200
Taxation and social security15,72515,089
Finance lease and HP contracts-3,614
Other creditors2,1591,470
Accrued liabilities and deferred income6771,211
Total19,76123,905
6.Creditors: amounts due after one year

2023

2023

££
Bank borrowings and overdrafts1,9003,000
Other creditors-5,863
Total1,9008,863