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S & E Brickwork Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
The Laurel Partnership Ltd
16 Broad Street
Eye
Suffolk
IP23 7AF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03699202
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,067 4,226
5,067 4,226
CURRENT ASSETS
Debtors 5 90,052 162,871
Cash at bank and in hand 483,589 542,388
573,641 705,259
Creditors: Amounts Falling Due Within One Year 6 (85,813 ) (177,941 )
NET CURRENT ASSETS (LIABILITIES) 487,828 527,318
TOTAL ASSETS LESS CURRENT LIABILITIES 492,895 531,544
PROVISIONS FOR LIABILITIES
Deferred Taxation (962 ) (802 )
NET ASSETS 491,933 530,742
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 491,833 530,642
SHAREHOLDERS' FUNDS 491,933 530,742
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alan Simpson
Director
05/11/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
S & E Brickwork Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03699202 . The registered office is 107 Paper Mill Lane, Bramford, Ipswich, IP8 4BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. 
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. 
Rendering of services
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. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the Profit and Loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 8)
5 8
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2023 7,495
Additions 2,143
Disposals (1,036 )
As at 31 March 2024 8,602
Depreciation
As at 1 April 2023 3,269
Provided during the period 901
Disposals (635 )
As at 31 March 2024 3,535
Net Book Value
As at 31 March 2024 5,067
As at 1 April 2023 4,226
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 55,840 157,901
Other debtors 34,212 4,970
90,052 162,871
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19,822 30,052
Other creditors 33,197 32,980
Taxation and social security 32,794 114,909
85,813 177,941
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Alan Simpson (33 ) 315,940 285,445 - 30,462
The above loan is unsecured and repayable on demand.  Interest has been charged at HMRC beneficial loan interest rate applicable for the year
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