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05245209 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 05245209 dpl-frs:Item11 2021-07-01 2022-06-30 05245209 dpl-frs:Item11 2021-06-30 05245209 dpl-frs:Item11 2022-06-30 05245209 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 05245209 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 05245209 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 05245209 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 05245209 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 05245209 dpl-frs:Item12 2021-07-01 2022-06-30 05245209 dpl-frs:Item12 2021-06-30 05245209 dpl-frs:Item12 2022-06-30 05245209 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 05245209 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 05245209 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 05245209 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 05245209 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 05245209 1 2021-07-01 2022-06-30 05245209 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 05245209
Brickhunter Limited
Financial Statements
For The Year Ended 30 June 2023
Gravitate Accounting
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05245209
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 59,848 75,237
Tangible Assets 5 10,957 9,888
70,805 85,125
CURRENT ASSETS
Stocks 6 75,925 45,948
Debtors 7 362,265 1,703,469
Cash at bank and in hand 842,571 4,292,499
1,280,761 6,041,916
Creditors: Amounts Falling Due Within One Year 8 (799,068 ) (2,767,454 )
NET CURRENT ASSETS (LIABILITIES) 481,693 3,274,462
TOTAL ASSETS LESS CURRENT LIABILITIES 552,498 3,359,587
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,347 ) (1,866 )
NET ASSETS 551,151 3,357,721
CAPITAL AND RESERVES
Called up share capital 9 5,000 5,000
Profit and Loss Account 546,151 3,352,721
SHAREHOLDERS' FUNDS 551,151 3,357,721
Page 1
Page 2
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
C Allen
Director
K Severn
Director
30/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brickhunter Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05245209 . The registered office is Unit 3, Slated House Farm Stonehill, Hatfield Woodhouse, Doncaster, DN7 6NJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs 7% straight line method.

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 20% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
2.7. 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 years 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 assets reflect 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 13)
12 13
4. Intangible Assets
Other
£
Cost
As at 1 July 2022 301,946
Additions 6,200
As at 30 June 2023 308,146
Amortisation
As at 1 July 2022 226,709
Provided during the period 21,589
As at 30 June 2023 248,298
Net Book Value
As at 30 June 2023 59,848
As at 1 July 2022 75,237
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 4,167 7,539 32,126 43,832
Additions - 468 6,969 7,437
Disposals (4,167 ) (220 ) (12,150 ) (16,537 )
As at 30 June 2023 - 7,787 26,945 34,732
Depreciation
As at 1 July 2022 3,661 5,100 25,183 33,944
Provided during the period 486 394 5,068 5,948
Disposals (4,147 ) (165 ) (11,805 ) (16,117 )
As at 30 June 2023 - 5,329 18,446 23,775
Net Book Value
As at 30 June 2023 - 2,458 8,499 10,957
As at 1 July 2022 506 2,439 6,943 9,888
6. Stocks
2023 2022
£ £
Stock 75,925 45,948
75,925 45,948
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 317,813 1,609,338
Prepayments and accrued income 42,642 75,081
Other debtors 1,810 -
Amounts owed by group undertakings - 19,050
362,265 1,703,469
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 603,699 1,649,458
Corporation tax 26,538 536,199
Other taxes and social security 43,688 176,732
Accruals and deferred income 125,143 401,914
Directors' loan accounts - 3,151
799,068 2,767,454
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5,000 5,000
10. Related Party Transactions
Included within trade debtors are loans to a related party of £Nil (PY: £19,050), this loan was interest free and repayable on demand.
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