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REGISTERED NUMBER: 03384254 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BRICK TECHNICAL SERVICES LIMITED

BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRICK TECHNICAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: G A Tottle
Mrs A Tottle
J Tottle
M R Kewley



SECRETARY: Mrs A Tottle



REGISTERED OFFICE: Portobello Road
Birtley
County Durham
DH3 2SN



REGISTERED NUMBER: 03384254 (England and Wales)



ACCOUNTANTS: RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW



BANKERS: Lloyds TSB
Market Place
Durham
DH1 3NL

BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 120,185 131,546

CURRENT ASSETS
Stocks 2,060 2,000
Debtors 5 57,644 42,083
Cash at bank 4 56,010
59,708 100,093
CREDITORS
Amounts falling due within one year 6 110,644 129,240
NET CURRENT LIABILITIES (50,936 ) (29,147 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

69,249

102,399

CREDITORS
Amounts falling due after more than one
year

7

(3,074

)

(12,576

)

PROVISIONS FOR LIABILITIES (17,505 ) (19,644 )
NET ASSETS 48,670 70,179

CAPITAL AND RESERVES
Called up share capital 10 201 201
Retained earnings 48,469 69,978
SHAREHOLDERS' FUNDS 48,670 70,179

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

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

BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)

BALANCE SHEET - continued
30 JUNE 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2024 and were signed on its behalf by:





G A Tottle - Director


BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Brick Technical Services 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 is derived from the provision of cutting and bonding of bricks and related building materials. Income is recognised on completion of each specific job.

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.
Freehold property - straight line over 50 years
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is determined on a first in first out basis.

BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, other loans, and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

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.

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 9 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 98,078 161,676 259,754
Additions - 14,454 14,454
Disposals - (9,500 ) (9,500 )
At 30 June 2024 98,078 166,630 264,708
DEPRECIATION
At 1 July 2023 45,956 82,252 128,208
Charge for year 1,962 19,898 21,860
Eliminated on disposal - (5,545 ) (5,545 )
At 30 June 2024 47,918 96,605 144,523
NET BOOK VALUE
At 30 June 2024 50,160 70,025 120,185
At 30 June 2023 52,122 79,424 131,546

BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2023 109,503
Additions 13,450
Transfer to ownership (77,270 )
At 30 June 2024 45,683
DEPRECIATION
At 1 July 2023 47,001
Charge for year 8,209
Transfer to ownership (39,530 )
At 30 June 2024 15,680
NET BOOK VALUE
At 30 June 2024 30,003
At 30 June 2023 62,502

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 45,803 36,523
Other debtors 11,841 5,560
57,644 42,083

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,405 8,333
Hire purchase contracts (see note 8) 15,155 21,732
Trade creditors 16,134 17,763
Taxation and social security 44,914 62,396
Other creditors 20,036 19,016
110,644 129,240

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) 3,074 12,576

BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 15,155 21,732
Between one and five years 3,074 12,576
18,229 34,308

Non-cancellable operating leases
2024 2023
£    £   
Within one year 5,359 5,359
Between one and five years 2,679 8,038
8,038 13,397

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 18,229 34,308

Hire purchase contracts are secured on the assets to which they relate.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
100 Ordinary A £1 100 100
1 Ordinary B £1 1 1
201 201

Ordinary Shares give those shareholders full voting rights in the Company, but Ordinary 'A' Shares and Ordinary 'B' Shares do not allow shareholders any voting rights.

BRICK TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 03384254)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
M R Kewley
Balance outstanding at start of year - 17,304
Amounts repaid - (17,304 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

12. RELATED PARTY DISCLOSURES

The directors maintained interest free loans to the company during the year. The balances outstanding at 30 June 2024 were £429 (2023:- £544).