1 May 2023 false Taxfiler 2024.6 08497481business:PrivateLimitedCompanyLtd2023-05-012024-04-30 084974812023-04-30 084974812023-05-012024-04-30 08497481business:AuditExemptWithAccountantsReport2023-05-012024-04-30 08497481business:FilletedAccounts2023-05-012024-04-30 084974812024-04-30 08497481business:Director12023-05-012024-04-30 08497481business:Director22023-05-012024-04-30 08497481business:RegisteredOffice2023-05-012024-04-30 084974812023-04-30 08497481core:WithinOneYear2024-04-30 08497481core:WithinOneYear2023-04-30 08497481core:AfterOneYear2024-04-30 08497481core:AfterOneYear2023-04-30 08497481core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 08497481core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 08497481core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 08497481core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 08497481core:PreviouslyStatedAmount2024-04-30 08497481core:PreviouslyStatedAmount2023-04-30 08497481business:SmallEntities2023-05-012024-04-30 08497481countries:EnglandWales2023-05-012024-04-30 08497481core:MotorVehicles2023-05-012024-04-30 08497481core:PlantMachinery2023-04-30 08497481core:MotorVehicles2023-04-30 08497481core:PlantMachinery2023-05-012024-04-30 08497481core:PlantMachinery2024-04-30 08497481core:MotorVehicles2024-04-30 08497481core:MotorVehiclescore:LeasedAssetsHeldAsLessee2024-04-30 08497481core:MotorVehiclescore:LeasedAssetsHeldAsLessee2023-04-30 08497481core:AcceleratedTaxDepreciationDeferredTax2024-04-30 08497481core:AcceleratedTaxDepreciationDeferredTax2023-04-30 084974812022-04-30 084974812022-05-012023-04-30 08497481business:OrdinaryShareClass12023-05-012024-04-30 08497481business:OrdinaryShareClass12022-05-012023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08497481 (England and Wales)
Harewood Brickwork Ltd Unaudited accounts for the year ended 30 April 2024
Harewood Brickwork Ltd Unaudited accounts Contents
Page
- 2 -
Harewood Brickwork Ltd Company Information for the year ended 30 April 2024
Directors
Alex Morton Alan Morton
Company Number
08497481 (England and Wales)
Registered Office
2 STATHAM COURT STATHAM STREET MACCLESFIELD CHESHIRE SK11 6XN
Accountants
Batesons Management Services Ltd 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
- 3 -
Harewood Brickwork Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
95,898 
86,419 
Current assets
Inventories
77,417 
6,709 
Debtors
177,042 
75,608 
Cash at bank and in hand
10,201 
184,751 
264,660 
267,068 
Creditors: amounts falling due within one year
(147,106)
(166,668)
Net current assets
117,554 
100,400 
Total assets less current liabilities
213,452 
186,819 
Creditors: amounts falling due after more than one year
(11,406)
(16,126)
Provisions for liabilities
Deferred tax
(18,220)
(16,419)
Net assets
183,826 
154,274 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
183,726 
154,174 
Shareholders' funds
183,826 
154,274 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2024 and were signed on its behalf by
Alan Morton Director Company Registration No. 08497481
- 4 -
Harewood Brickwork Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Harewood Brickwork Ltd is a private company, limited by shares, registered in England and Wales, registration number 08497481. The registered office is 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance basis
- 5 -
Harewood Brickwork Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
30,781 
96,307 
127,088 
Additions
1,016 
37,986 
39,002 
Disposals
- 
(3,995)
(3,995)
At 30 April 2024
31,797 
130,298 
162,095 
Depreciation
At 1 May 2023
11,690 
28,979 
40,669 
Charge for the year
2,962 
25,086 
28,048 
On disposals
- 
(2,520)
(2,520)
At 30 April 2024
14,652 
51,545 
66,197 
Net book value
At 30 April 2024
17,145 
78,753 
95,898 
At 30 April 2023
19,091 
67,328 
86,419 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
- 
24,089 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
174,717 
73,074 
Accrued income and prepayments
2,325 
2,534 
177,042 
75,608 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
19,591 
5,960 
Obligations under finance leases and hire purchase contracts
4,720 
4,720 
Trade creditors
83,042 
113,985 
Taxes and social security
12,956 
31,294 
Other creditors
4,689 
5,042 
Loans from directors
15,653 
30 
Accruals
6,455 
5,637 
147,106 
166,668 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
11,406 
16,126 
- 6 -
Harewood Brickwork Ltd Notes to the Accounts for the year ended 30 April 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
18,220 
16,419 
2024 
2023 
£ 
£ 
Provision at start of year
16,419 
15,789 
Charged to the profit and loss account
1,801 
630 
Provision at end of year
18,220 
16,419 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 10 (2023: 10).
- 7 -