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REGISTERED NUMBER: 10736894 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 November 2023

for

The Brickhouse Marazion Limited

The Brickhouse Marazion Limited (Registered number: 10736894)

Contents of the Financial Statements
for the Year Ended 30 November 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Certified Accountant's Report 7

The Brickhouse Marazion Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: M J Britten





SECRETARY: Mrs C Britten





REGISTERED OFFICE: The Kings Arms
The Square
Marazion
Cornwall
TR17 0AP





REGISTERED NUMBER: 10736894 (England and Wales)





ACCOUNTANT: Martin Laity Accounting & Tax Practitioner
Kelyn
Old Hill
Helston
Cornwall
TR13 8HT

The Brickhouse Marazion Limited (Registered number: 10736894)

Statement of Financial Position
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,678 6,751

CURRENT ASSETS
Stocks 6,782 5,333
Debtors 5 8,142 7,259
Cash at bank and in hand 70,385 76,671
85,309 89,263
CREDITORS
Amounts falling due within one year 6 83,549 91,717
NET CURRENT ASSETS/(LIABILITIES) 1,760 (2,454 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,438

4,297

PROVISIONS FOR LIABILITIES 1,134 1,119
NET ASSETS 7,304 3,178

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7,204 3,078
SHAREHOLDERS' FUNDS 7,304 3,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Brickhouse Marazion Limited (Registered number: 10736894)

Statement of Financial Position - continued
30 November 2023


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 director and authorised for issue on 15 August 2024 and were signed by:





M J Britten - Director


The Brickhouse Marazion Limited (Registered number: 10736894)

Notes to the Financial Statements
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

The Brickhouse Marazion 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 includes point of sale receipts from cash and card transactions for the sale of goods.

Goods sold are measured in the Income Statement at selling price, less Value Added Tax, and derived from the point of sale till systems.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

The Brickhouse Marazion Limited (Registered number: 10736894)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2022 - 19 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 December 2022 12,002 8,522 3,575 24,099
Additions 2,893 - - 2,893
Disposals - (229 ) - (229 )
At 30 November 2023 14,895 8,293 3,575 26,763
DEPRECIATION
At 1 December 2022 9,140 5,508 2,700 17,348
Charge for year 1,439 584 849 2,872
Eliminated on disposal - (135 ) - (135 )
At 30 November 2023 10,579 5,957 3,549 20,085
NET BOOK VALUE
At 30 November 2023 4,316 2,336 26 6,678
At 30 November 2022 2,862 3,014 875 6,751

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Repair fund 4,764 4,764
Prepayments 3,378 2,495
8,142 7,259

The Brickhouse Marazion Limited (Registered number: 10736894)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 27,127 15,335
Tax 3,371 507
Social security and other taxes 6,223 5,463
VAT 19,098 30,477
Other creditors 11,861 6,104
Directors' current accounts 14,219 29,458
Accrued expenses 1,650 4,373
83,549 91,717

The Directors Current Account is non interest bearing and repayable upon demand.

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed the director, Mr M Britten £14,219. This was the balance on his director's current account and is disclosed within other creditors.

The main conditions regarding advances and credits were that sums were to be repaid to the company as soon as possible and any overdrawn balance at a month end in excess of £10,000 would incur interest at the official rate of interest. The official rate of interest applied was 2.00%/2.25% throughout the period.

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £5,000 (2022 - £10,000) were paid to the director .

Chartered Certified Accountant's Report to the Director
on the Unaudited Financial Statements of
The Brickhouse Marazion Limited


The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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, I have prepared for your approval the financial statements of The Brickhouse Marazion Limited for the year ended 30 November 2023 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of The Brickhouse Marazion Limited in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of The Brickhouse Marazion Limited and state those matters that I have agreed to state to the director of The Brickhouse Marazion Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its director for my work or for this report.

It is your duty to ensure that The Brickhouse Marazion 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 The Brickhouse Marazion Limited. You consider that The Brickhouse Marazion Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of The Brickhouse Marazion Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.






Martin Laity Accounting & Tax Practitioner
Kelyn
Old Hill
Helston
Cornwall
TR13 8HT


15 August 2024