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REGISTERED NUMBER: 08016754 (England and Wales)























Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Broughton Brickwork Limited

Broughton Brickwork Limited (Registered number: 08016754)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Broughton Brickwork Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr P McAleese
Mrs I Y Hall





REGISTERED OFFICE: 316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE





REGISTERED NUMBER: 08016754 (England and Wales)





ACCOUNTANTS: McDade Roberts Accountants Limited
Chartered Accountants
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

Broughton Brickwork Limited (Registered number: 08016754)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 609 611

CURRENT ASSETS
Stocks 3,807 6,370
Debtors 5 142,800 374,211
Cash at bank 12 -
146,619 380,581
CREDITORS
Amounts falling due within one year 6 150,275 399,010
NET CURRENT LIABILITIES (3,656 ) (18,429 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,047

)

(17,818

)

CREDITORS
Amounts falling due after more than one
year

7

10,833

23,497
NET LIABILITIES (13,880 ) (41,315 )

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings (14,080 ) (41,515 )
SHAREHOLDERS' FUNDS (13,880 ) (41,315 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

Broughton Brickwork Limited (Registered number: 08016754)

Statement of Financial Position - continued
30 April 2024


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 4 September 2024 and were signed on its behalf by:




Mrs I Y Hall - Director



Mr P McAleese - Director


Broughton Brickwork Limited (Registered number: 08016754)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

Broughton Brickwork 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.

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 represents the value of work done and invoiced during the year, (excluding value added tax) adjustment is made to turnover for the movement in amounts recoverable under contracts, which is shown at selling price.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 50% on reducing balance

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.

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.

Broughton Brickwork Limited (Registered number: 08016754)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023 1,085 8,338 9,423
Additions 265 - 265
Disposals (115 ) - (115 )
At 30 April 2024 1,235 8,338 9,573
DEPRECIATION
At 1 May 2023 856 7,956 8,812
Charge for year 51 191 242
Eliminated on disposal (90 ) - (90 )
At 30 April 2024 817 8,147 8,964
NET BOOK VALUE
At 30 April 2024 418 191 609
At 30 April 2023 229 382 611

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors - 9
Amounts recoverable on contract 73,216 282,177
Other debtors 69,584 92,025
142,800 374,211

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 51,544 59,653
Trade creditors 32,104 57,109
Taxation and social security 17,045 7,445
Other creditors 49,582 274,803
150,275 399,010

Broughton Brickwork Limited (Registered number: 08016754)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 10,833 20,833
Other creditors - 2,664
10,833 23,497

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 3,465 2,750
Between one and five years 6,353 -
9,818 2,750

9. SECURED DEBTS

The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS), borrowings obtained from National Westminster Bank PLC in the year.