Bricklay Limited |
Notes to the Accounts |
for the year ended 30 November 2023 |
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1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Land and buildings |
2% straight line |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
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2 |
Employees |
2023 |
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2022 |
Number |
Number |
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Average number of persons employed by the company |
- |
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- |
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3 |
Tangible fixed assets |
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Land and buildings |
£ |
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Cost |
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At 1 December 2022 |
262,200 |
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At 30 November 2023 |
262,200 |
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Depreciation |
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At 1 December 2022 |
125,771 |
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Charge for the year |
5,244 |
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At 30 November 2023 |
131,015 |
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Net book value |
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At 30 November 2023 |
131,185 |
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At 30 November 2022 |
136,429 |
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4 |
Investments |
Investments in |
subsidiary |
undertakings |
£ |
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Cost |
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At 1 December 2022 |
60,000 |
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At 30 November 2023 |
60,000 |
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5 |
Debtors |
2023 |
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2022 |
£ |
£ |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
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208,276 |
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197,779 |
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6 |
Creditors: amounts falling due within one year |
2023 |
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2022 |
£ |
£ |
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Corporation tax |
668 |
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2,516 |
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Other creditors |
179,439 |
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175,272 |
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180,107 |
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177,788 |
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7 |
Other information |
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Bricklay Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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Building 18, Gateway 1000 |
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Whittle Way, Arlington Business Park |
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Stevenage |
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Hertfordshire |
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SG1 2FP |