Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3132023-01-01trueNo description of principal activity3falsetruefalse 07086711 2023-01-01 2023-12-31 07086711 2022-01-01 2022-12-31 07086711 2023-12-31 07086711 2022-12-31 07086711 c:Director1 2023-01-01 2023-12-31 07086711 c:Director2 2023-01-01 2023-12-31 07086711 c:Director6 2023-01-01 2023-12-31 07086711 c:RegisteredOffice 2023-01-01 2023-12-31 07086711 d:CurrentFinancialInstruments 2023-12-31 07086711 d:CurrentFinancialInstruments 2022-12-31 07086711 d:Non-currentFinancialInstruments 2023-12-31 07086711 d:Non-currentFinancialInstruments 2022-12-31 07086711 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07086711 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 07086711 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 07086711 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 07086711 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 07086711 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-12-31 07086711 d:ShareCapital 2023-12-31 07086711 d:ShareCapital 2022-12-31 07086711 d:RetainedEarningsAccumulatedLosses 2023-12-31 07086711 d:RetainedEarningsAccumulatedLosses 2022-12-31 07086711 c:EntityHasNeverTraded 2023-01-01 2023-12-31 07086711 c:FRS102 2023-01-01 2023-12-31 07086711 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07086711 c:FullAccounts 2023-01-01 2023-12-31 07086711 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07086711 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 07086711







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


ON-LINE BRICKWORK LIMITED






































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ON-LINE BRICKWORK LIMITED
 


 
COMPANY INFORMATION


Directors
Mr A Brown 
Mr J Rooker 
Mr A Pitt 




Registered number
07086711



Registered office
Redbridge Business Centre
Old Redbridge Road

Southampton

Hampshire

SO15 0AN




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


ON-LINE BRICKWORK LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


ON-LINE BRICKWORK LIMITED
REGISTERED NUMBER:07086711



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
6,349
6,349

Debtors: amounts falling due within one year
 4 
37,211
38,010

Cash at bank and in hand
  
3,756
827

  
47,316
45,186

Creditors: amounts falling due within one year
 5 
(30,998)
(24,692)

Net current assets
  
 
 
16,318
 
 
20,494

Total assets less current liabilities
  
16,318
20,494

Creditors: amounts falling due after more than one year
 6 
(5,694)
(9,687)

  

Net assets
  
10,624
10,807

Page 1

 


ON-LINE BRICKWORK LIMITED
REGISTERED NUMBER:07086711


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
9,624
9,807

  
10,624
10,807


For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr J Rooker
Director

Date: 25 September 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


ON-LINE BRICKWORK LIMITED
 


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

1.


General information

On-Line 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.
The Company's functional and presentational currency is GBP and is rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 


ON-LINE BRICKWORK LIMITED
 


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

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
36,198
37,000

Other debtors
1,013
1,010

37,211
38,010



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
9,584
15,174

Amounts owed to group undertakings
21,414
8,716

Corporation tax
-
802

30,998
24,692



6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
5,694
9,687

5,694
9,687


Page 4

 


ON-LINE BRICKWORK LIMITED
 


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

7.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
9,584
15,174


9,584
15,174


Amounts falling due 2-5 years

Bank loans
5,694
9,687


5,694
9,687


15,278
24,861


 
Page 5