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REGISTERED NUMBER: 11729567 (England and Wales)





CMR BRICKWORK SPECIALISTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






CMR BRICKWORK SPECIALISTS LTD (REGISTERED NUMBER: 11729567)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CMR BRICKWORK SPECIALISTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr C S Elliott
Mr R S Philpott
Mr J J Butler





REGISTERED OFFICE: 7 St John Street
Mansfield
Nottinghamshire
NG18 1QH





REGISTERED NUMBER: 11729567 (England and Wales)





ACCOUNTANTS: ApC
Chartered Accountants
7 St John Street
Mansfield
Nottinghamshire
NG18 1QH

CMR BRICKWORK SPECIALISTS LTD (REGISTERED NUMBER: 11729567)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 60,119 71,870

CURRENT ASSETS
Stocks - 121,864
Debtors 6 406,565 75,613
Cash at bank 26,009 24,871
432,574 222,348
CREDITORS
Amounts falling due within one year 7 304,944 130,840
NET CURRENT ASSETS 127,630 91,508
TOTAL ASSETS LESS CURRENT
LIABILITIES

187,749

163,378

CREDITORS
Amounts falling due after more than one
year

8

(173,288

)

(118,078

)

PROVISIONS FOR LIABILITIES (11,423 ) (13,655 )
NET ASSETS 3,038 31,645

CAPITAL AND RESERVES
Called up share capital 312 312
Retained earnings 2,726 31,333
3,038 31,645

CMR BRICKWORK SPECIALISTS LTD (REGISTERED NUMBER: 11729567)

BALANCE SHEET - continued
31 DECEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2024 and were signed on its behalf by:




Mr C S Elliott - Director



Mr J J Butler - Director


CMR BRICKWORK SPECIALISTS LTD (REGISTERED NUMBER: 11729567)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

CMR Brickwork Specialists Ltd 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value excluding Value Added Tax of goods and services provided to customers during the year. In respect of goods and services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


CMR BRICKWORK SPECIALISTS LTD (REGISTERED NUMBER: 11729567)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


3. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial instruments
Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

CMR BRICKWORK SPECIALISTS LTD (REGISTERED NUMBER: 11729567)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 22,180 71,548 10,354 104,082
Additions - - 3,072 3,072
At 31 December 2023 22,180 71,548 13,426 107,154
DEPRECIATION
At 1 January 2023 2,393 26,844 2,975 32,212
Charge for year 2,008 10,642 2,173 14,823
At 31 December 2023 4,401 37,486 5,148 47,035
NET BOOK VALUE
At 31 December 2023 17,779 34,062 8,278 60,119
At 31 December 2022 19,787 44,704 7,379 71,870

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 123,475 48,412
Amounts owed by related parties 21,247 -
Amounts recoverable on contract 132,155 -
Other debtors 62,643 2,647
Vat - 9,746
Directors' current accounts 59,122 12,658
VAT 1,318 -
Prepayments and accrued income 6,605 2,150
406,565 75,613

CMR BRICKWORK SPECIALISTS LTD (REGISTERED NUMBER: 11729567)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 114,722 27,054
Hire purchase contracts 4,595 4,585
Trade creditors 44,955 46,808
Corporation tax 8,755 3,537
Social security and other taxes 90,126 35,470
VAT - 3,099
Credit card 3,173 -
Wages control account 144 -
Directors' current accounts - 7,141
Accruals and deferred income 38,474 3,146
304,944 130,840

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 69,026 27,054
Bank loans - 2-5 years 81,743 63,942
Hire purchase contracts 22,519 27,082
173,288 118,078

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
Mr C S Elliott
Balance outstanding at start of year 8,830 11,358
Amounts advanced 40,489 33,322
Amounts repaid (32,294 ) (35,850 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 17,025 8,830

CMR BRICKWORK SPECIALISTS LTD (REGISTERED NUMBER: 11729567)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr R S Philpott
Balance outstanding at start of year 1,829 9,203
Amounts advanced 40,832 5,121
Amounts repaid (21,885 ) (12,495 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,776 1,829

Mr J J Butler
Balance outstanding at start of year - -
Amounts advanced 55,641 -
Amounts repaid (34,320 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,321 -

10. RELATED PARTY DISCLOSURES

Amounts owed to a related party at the balance sheet date totalled £21,247 (2022: £Nil).