IRIS Accounts Production v24.3.0.553 07899414 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh078994142023-01-31078994142024-01-31078994142023-02-012024-01-31078994142022-01-31078994142022-02-012023-01-31078994142023-01-3107899414ns15:EnglandWales2023-02-012024-01-3107899414ns14:PoundSterling2023-02-012024-01-3107899414ns10:Director12023-02-012024-01-3107899414ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3107899414ns10:SmallEntities2023-02-012024-01-3107899414ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3107899414ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3107899414ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3107899414ns10:FullAccounts2023-02-012024-01-3107899414ns5:Associate12023-02-012024-01-3107899414ns5:CurrentFinancialInstruments2024-01-3107899414ns5:CurrentFinancialInstruments2023-01-3107899414ns5:Non-currentFinancialInstruments2024-01-3107899414ns5:Non-currentFinancialInstruments2023-01-3107899414ns5:ShareCapital2024-01-3107899414ns5:ShareCapital2023-01-3107899414ns5:RetainedEarningsAccumulatedLosses2024-01-3107899414ns5:RetainedEarningsAccumulatedLosses2023-01-3107899414ns10:RegisteredOffice2023-02-012024-01-3107899414ns5:PlantMachinery2023-01-3107899414ns5:PlantMachinery2023-02-012024-01-3107899414ns5:PlantMachinery2024-01-3107899414ns5:PlantMachinery2023-01-3107899414ns5:CostValuation2024-01-3107899414ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-3107899414ns5:WithinOneYearns5:CurrentFinancialInstruments2023-01-3107899414ns5:AcceleratedTaxDepreciationDeferredTax2024-01-3107899414ns5:AcceleratedTaxDepreciationDeferredTax2023-01-3107899414ns5:DeferredTaxation2023-02-012024-01-3107899414ns5:DeferredTaxation2024-01-31
REGISTERED NUMBER: 07899414 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

BRICK MORT INVESTMENTS LTD

BRICK MORT INVESTMENTS LTD (REGISTERED NUMBER: 07899414)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


BRICK MORT INVESTMENTS LTD (REGISTERED NUMBER: 07899414)

STATEMENT OF FINANCIAL POSITION
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 22,713 20,677
Investments 5 130 130
22,843 20,807

CURRENT ASSETS
Debtors 6 505,906 505,030
Cash at bank and in hand 12,915 11,294
518,821 516,324
CREDITORS
Amounts falling due within one year 7 253,735 246,553
NET CURRENT ASSETS 265,086 269,771
TOTAL ASSETS LESS CURRENT
LIABILITIES

287,929

290,578

CREDITORS
Amounts falling due after more than one year 8 (39,941 ) (44,376 )

PROVISIONS FOR LIABILITIES 10 (4,315 ) -
NET ASSETS 243,673 246,202

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 243,573 246,102
SHAREHOLDERS' FUNDS 243,673 246,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 MORT INVESTMENTS LTD (REGISTERED NUMBER: 07899414)

STATEMENT OF FINANCIAL POSITION - continued
31 JANUARY 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 29 January 2025 and were signed on its behalf by:





Mrs G G Savage - Director


BRICK MORT INVESTMENTS LTD (REGISTERED NUMBER: 07899414)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Brick Mort Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07899414

Registered office: 1 Kings Avenue
London
N21 3NA

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue
Revenue represents the value of work carried out in respect of services provided to customers and guaranteed rent received during the accounting period. Revenue is recognised when services are rendered to the customers.

Property, plant and equipment
Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and machinery - 25% on reducing balance.

The company has adopted the policy of not depreciating its tangible assets in the year of purchase, but full depreciation will be provided in the year of disposal.

Investments in associates
Investment in subsidiaries and associates are recognised at cost less impairment.


BRICK MORT INVESTMENTS LTD (REGISTERED NUMBER: 07899414)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued
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 material 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.

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.

Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.


Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

BRICK MORT INVESTMENTS LTD (REGISTERED NUMBER: 07899414)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
£   
COST
At 1 February 2023 40,558
Additions 7,196
At 31 January 2024 47,754
DEPRECIATION
At 1 February 2023 19,881
Charge for year 5,160
At 31 January 2024 25,041
NET BOOK VALUE
At 31 January 2024 22,713
At 31 January 2023 20,677

5. FIXED ASSET INVESTMENTS
Share in
associates
£   
COST
At 1 February 2023
and 31 January 2024 130
NET BOOK VALUE
At 31 January 2024 130
At 31 January 2023 130

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,410 -
Other debtors 494,496 505,030
505,906 505,030

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,795 6,249
Trade creditors 20,844 2,514
Taxation and social security - 20
Other creditors 226,096 237,770
253,735 246,553

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 39,941 44,376

BRICK MORT INVESTMENTS LTD (REGISTERED NUMBER: 07899414)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Rent deposit deed 3,930 3,930

Rent deposit held is secured against all the monies due to the landlord during the lease term.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 4,315 -

Deferred
tax
£   
Provided during year 4,315
Balance at 31 January 2024 4,315

11. RELATED PARTY DISCLOSURES

Included in the other debtors less than one year, is an amount of £420,184 (2023: £445,341) due from connected entities under common control.The loans were interest free and repayable on demand.

Included in the other creditors less than one year, is an amount of £151,695 (2023: £216,525) due to connected entities under common control. The loans were interest free and repayable on demand.