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REGISTERED NUMBER: 03286563 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Cawarden Brick & Tile Co. Limited

Cawarden Brick & Tile Co. Limited (Registered number: 03286563)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Cawarden Brick & Tile Co. Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: R G Parrott
I J Robinson
D R Idiens





REGISTERED OFFICE: Hanover Court
5 Queen Street
LIchfield
Staffordshire
WS13 6QD





REGISTERED NUMBER: 03286563 (England and Wales)





ACCOUNTANTS: Tomkinson Teal Limited
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

Cawarden Brick & Tile Co. Limited (Registered number: 03286563)

Balance Sheet
31 January 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 565,682 406,650
Investments 5 846,329 846,329
1,412,011 1,252,979

CURRENT ASSETS
Stocks 725,180 642,263
Debtors 6 570,387 508,226
Cash at bank and in hand 992,198 776,128
2,287,765 1,926,617
CREDITORS
Amounts falling due within one year 7 (681,984 ) (1,119,800 )
NET CURRENT ASSETS 1,605,781 806,817
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,017,792

2,059,796

CREDITORS
Amounts falling due after more than one
year

8

(132,971

)

(30,915

)

PROVISIONS FOR LIABILITIES (125,662 ) (74,272 )
NET ASSETS 2,759,159 1,954,609

CAPITAL AND RESERVES
Called up share capital 9 1,002 1,002
Retained earnings 2,758,157 1,953,607
SHAREHOLDERS' FUNDS 2,759,159 1,954,609

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Cawarden Brick & Tile Co. Limited (Registered number: 03286563)

Balance Sheet - continued
31 January 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2024 and were signed on its behalf by:





R G Parrott - Director


Cawarden Brick & Tile Co. Limited (Registered number: 03286563)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Cawarden Brick & Tile Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to sell.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, 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.

Hire purchase and leasing commitments
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2023 - 40 ) .

Cawarden Brick & Tile Co. Limited (Registered number: 03286563)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 February 2023 798,536 15,250 647,167 1,460,953
Additions - - 348,435 348,435
Disposals - - (158,680 ) (158,680 )
At 31 January 2024 798,536 15,250 836,922 1,650,708
DEPRECIATION
At 1 February 2023 612,096 15,250 426,957 1,054,303
Charge for year 48,270 - 110,383 158,653
Eliminated on disposal - - (127,930 ) (127,930 )
At 31 January 2024 660,366 15,250 409,410 1,085,026
NET BOOK VALUE
At 31 January 2024 138,170 - 427,512 565,682
At 31 January 2023 186,440 - 220,210 406,650

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2023 438,261 332,700 770,961
Additions - 321,695 321,695
Disposals - (39,214 ) (39,214 )
At 31 January 2024 438,261 615,181 1,053,442
DEPRECIATION
At 1 February 2023 377,111 224,580 601,691
Charge for year 15,720 80,834 96,554
Eliminated on disposal - (34,094 ) (34,094 )
At 31 January 2024 392,831 271,320 664,151
NET BOOK VALUE
At 31 January 2024 45,430 343,861 389,291
At 31 January 2023 61,150 108,120 169,270

Cawarden Brick & Tile Co. Limited (Registered number: 03286563)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2023
and 31 January 2024 846,329
NET BOOK VALUE
At 31 January 2024 846,329
At 31 January 2023 846,329

During the year Cawarden Brick & Tile Co. Limited acquired 90% of the shareholding in UK Architectural Antiques Limited.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 249,699 263,518
Amounts owed by group undertakings 101,115 1,115
Amounts owed by associates 179,616 224,041
Other debtors 39,957 19,552
570,387 508,226

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 48,353 50,852
Trade creditors 289,988 293,241
Amounts owed to group undertakings - 475,316
Amounts owed to associates 36,141 24,876
Taxation and social security 205,841 197,205
Other creditors 101,661 78,310
681,984 1,119,800

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 132,971 30,915

Cawarden Brick & Tile Co. Limited (Registered number: 03286563)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1,002 1,002

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cawarden Brick & Tile Co. Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cawarden Brick & Tile Co. Limited for the year ended 31 January 2024 which comprise the Profit and loss, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cawarden Brick & Tile Co. Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cawarden Brick & Tile Co. Limited and state those matters that we have agreed to state to the Board of Directors of Cawarden Brick & Tile Co. Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cawarden Brick & Tile Co. Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cawarden Brick & Tile Co. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cawarden Brick & Tile Co. Limited. You consider that Cawarden Brick & Tile Co. Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cawarden Brick & Tile Co. Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal Limited
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


15 April 2024