IRIS Accounts Production v24.2.0.383 06026894 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060268942022-12-31060268942023-12-31060268942023-01-012023-12-31060268942021-12-31060268942022-01-012022-12-31060268942022-12-3106026894ns15:EnglandWales2023-01-012023-12-3106026894ns14:PoundSterling2023-01-012023-12-3106026894ns10:Director12023-01-012023-12-3106026894ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3106026894ns10:SmallEntities2023-01-012023-12-3106026894ns10:AuditExemptWithAccountantsReport2023-01-012023-12-3106026894ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3106026894ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3106026894ns10:FullAccounts2023-01-012023-12-3106026894ns10:OrdinaryShareClass12023-01-012023-12-3106026894ns10:Director22023-01-012023-12-3106026894ns10:RegisteredOffice2023-01-012023-12-3106026894ns5:CurrentFinancialInstruments2023-12-3106026894ns5:CurrentFinancialInstruments2022-12-3106026894ns5:Non-currentFinancialInstruments2023-12-3106026894ns5:Non-currentFinancialInstruments2022-12-3106026894ns5:ShareCapital2023-12-3106026894ns5:ShareCapital2022-12-3106026894ns5:RetainedEarningsAccumulatedLosses2023-12-3106026894ns5:RetainedEarningsAccumulatedLosses2022-12-3106026894ns5:PlantMachinery2023-01-012023-12-3106026894ns5:MotorVehicles2023-01-012023-12-3106026894ns5:ComputerEquipment2023-01-012023-12-3106026894ns5:PlantMachinery2022-12-3106026894ns5:MotorVehicles2022-12-3106026894ns5:ComputerEquipment2022-12-3106026894ns5:PlantMachinery2023-12-3106026894ns5:MotorVehicles2023-12-3106026894ns5:ComputerEquipment2023-12-3106026894ns5:PlantMachinery2022-12-3106026894ns5:MotorVehicles2022-12-3106026894ns5:ComputerEquipment2022-12-3106026894ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-12-3106026894ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-01-012023-12-3106026894ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-12-3106026894ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-12-3106026894ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3106026894ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3106026894ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-12-3106026894ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2022-12-3106026894ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3106026894ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3106026894ns5:CurrentFinancialInstrumentsns5:FinanceLeasesns5:WithinOneYear2023-12-3106026894ns5:CurrentFinancialInstrumentsns5:FinanceLeasesns5:WithinOneYear2022-12-3106026894ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-12-3106026894ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2022-12-3106026894ns5:BetweenOneFiveYearsns5:FinanceLeases2023-12-3106026894ns5:BetweenOneFiveYearsns5:FinanceLeases2022-12-3106026894ns5:HirePurchaseContracts2023-12-3106026894ns5:HirePurchaseContracts2022-12-3106026894ns5:FinanceLeases2023-12-3106026894ns5:FinanceLeases2022-12-3106026894ns5:WithinOneYear2023-12-3106026894ns5:WithinOneYear2022-12-3106026894ns5:BetweenOneFiveYears2023-12-3106026894ns5:BetweenOneFiveYears2022-12-3106026894ns5:AllPeriods2023-12-3106026894ns5:AllPeriods2022-12-3106026894ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 06026894 (England and Wales)















East Anglian Brick Fabrications Limited

Unaudited Financial Statements

For The Year Ended

31st December 2023






East Anglian Brick Fabrications Limited (Registered number: 06026894)

Contents of the Financial Statements
For The Year Ended 31st December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5

Chartered Accountants' Report 6

East Anglian Brick Fabrications Limited

Company Information
For The Year Ended 31st December 2023







DIRECTORS: S Butler
J Bevan





REGISTERED OFFICE: 37 Wimbledon Avenue
Brandon
Suffolk
IP27 0NZ





REGISTERED NUMBER: 06026894 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
8 Hopper Way
Diss
Norfolk
IP22 4GT

East Anglian Brick Fabrications Limited (Registered number: 06026894)

Balance Sheet
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66,442 47,884

CURRENT ASSETS
Debtors 5 129,373 159,195
Cash at bank 179,585 178,506
308,958 337,701
CREDITORS
Amounts falling due within one year 6 116,602 113,722
NET CURRENT ASSETS 192,356 223,979
TOTAL ASSETS LESS CURRENT LIABILITIES 258,798 271,863

CREDITORS
Amounts falling due after more than one year 7 (20,457 ) (6,526 )

PROVISIONS FOR LIABILITIES (10,649 ) (6,587 )
NET ASSETS 227,692 258,750

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 227,592 258,650
SHAREHOLDERS' FUNDS 227,692 258,750

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 29th July 2024 and were signed on its behalf by:





J Bevan - Director


East Anglian Brick Fabrications Limited (Registered number: 06026894)

Notes to the Financial Statements
For The Year Ended 31st December 2023


1. STATUTORY INFORMATION

East Anglian Brick Fabrications 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 - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

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.

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.

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 7 (2022 - 7 ) .

East Anglian Brick Fabrications Limited (Registered number: 06026894)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2023


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st January 2023 53,188 54,664 2,427 110,279
Additions - 45,269 500 45,769
Disposals - (36,675 ) - (36,675 )
At 31st December 2023 53,188 63,258 2,927 119,373
DEPRECIATION
At 1st January 2023 32,390 28,179 1,826 62,395
Charge for year 4,159 10,287 170 14,616
Eliminated on disposal - (24,080 ) - (24,080 )
At 31st December 2023 36,549 14,386 1,996 52,931
NET BOOK VALUE
At 31st December 2023 16,639 48,872 931 66,442
At 31st December 2022 20,798 26,485 601 47,884

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:
Motor
vehicles
£   
COST
At 1st January 2023 17,989
Additions 45,269
At 31st December 2023 63,258
DEPRECIATION
At 1st January 2023 4,998
Charge for year 9,388
At 31st December 2023 14,386
NET BOOK VALUE
At 31st December 2023 48,872
At 31st December 2022 12,991

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 111,230 139,544
Other debtors 4,143 5,651
115,373 145,195

Amounts falling due after more than one year:
Other debtors 14,000 14,000

Aggregate amounts 129,373 159,195

East Anglian Brick Fabrications Limited (Registered number: 06026894)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts and finance leases (see note 8)
15,293

3,255
Trade creditors 16,995 18,789
Taxation and social security 30,241 40,944
Other creditors 54,073 50,734
116,602 113,722

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts and finance leases (see note 8)
20,457

6,526

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts Finance leases
2023 2022 2023 2022
£    £    £    £   
Net obligations repayable:
Within one year 8,767 - 6,526 3,255
Between one and five years 20,457 - - 6,526
29,224 - 6,526 9,781

Non-cancellable operating leases
2023 2022
£    £   
Within one year 24,000 24,000
Between one and five years 60,000 84,000
84,000 108,000

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts and finance leases 35,750 9,781

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

11. RELATED PARTY DISCLOSURES

Included in other creditors is a balance of £49,157 (2022 - £49,157) owed to the directors, in respect of an interest free loan with no set repayment terms.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
East Anglian Brick Fabrications 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 East Anglian Brick Fabrications Limited for the year ended 31st December 2023 which comprise the Income Statement, 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 East Anglian Brick Fabrications 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 East Anglian Brick Fabrications Limited and state those matters that we have agreed to state to the Board of Directors of East Anglian Brick Fabrications 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 East Anglian Brick Fabrications Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that East Anglian Brick Fabrications 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 East Anglian Brick Fabrications Limited. You consider that East Anglian Brick Fabrications 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 East Anglian Brick Fabrications 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.






Haines Watts
Chartered Accountants
8 Hopper Way
Diss
Norfolk
IP22 4GT


Date: .............................................