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REGISTERED NUMBER: 09140815 (England and Wales)






D J BRUNELL BRICKWORK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






D J BRUNELL BRICKWORK LIMITED (REGISTERED NUMBER: 09140815)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D J BRUNELL BRICKWORK LIMITED

COMPANY INFORMATION
for the year ended 31 July 2024







DIRECTOR: D J Brunell





REGISTERED OFFICE: 36 Tamworth Road
Sutton Coldfield
West Midlands
B75 6DG





REGISTERED NUMBER: 09140815 (England and Wales)





ACCOUNTANTS: Weatherer Bailey Bragg
Chartered Accountants
100 Boldmere Road
Sutton Coldfield
West Midlands
B73 5UB

D J BRUNELL BRICKWORK LIMITED (REGISTERED NUMBER: 09140815)

BALANCE SHEET
31 July 2024

31/7/24 31/7/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,611 10,148

CURRENT ASSETS
Debtors 5 445,018 728,414
Cash at bank 801,284 631,017
1,246,302 1,359,431
CREDITORS
Amounts falling due within one year 6 129,887 271,342
NET CURRENT ASSETS 1,116,415 1,088,089
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,124,026

1,098,237

PROVISIONS FOR LIABILITIES 1,902 2,537
NET ASSETS 1,122,124 1,095,700

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 1,122,123 1,095,699
SHAREHOLDERS' FUNDS 1,122,124 1,095,700

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 28 January 2025 and were signed by:




D J Brunell - Director


D J BRUNELL BRICKWORK LIMITED (REGISTERED NUMBER: 09140815)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 July 2024

1. STATUTORY INFORMATION

D J Brunell 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 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods
Turnover from the sale of materials is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Construction contracts
When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by the latest valuation undertaken by a quantity surveyor.

Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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 balance sheet date.


D J BRUNELL BRICKWORK LIMITED (REGISTERED NUMBER: 09140815)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 July 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 693 35,450 1,742 37,885
DEPRECIATION
At 1 August 2023 626 25,369 1,742 27,737
Charge for year 17 2,520 - 2,537
At 31 July 2024 643 27,889 1,742 30,274
NET BOOK VALUE
At 31 July 2024 50 7,561 - 7,611
At 31 July 2023 67 10,081 - 10,148

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 427,089 699,047
VAT 12,417 24,192
Prepayments 5,512 5,175
445,018 728,414

D J BRUNELL BRICKWORK LIMITED (REGISTERED NUMBER: 09140815)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade creditors 34,839 72,713
Corporation tax payable 52,067 96,077
Social security & other taxes 9,905 24,967
Wages control 14,199 26,116
Directors' loan accounts 2,280 45,771
Accrued expenses 16,597 5,698
129,887 271,342

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/7/24 31/7/23
value: £    £   
1 Ordinary £1 1 1

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31/7/24 31/7/23
£    £   
D J Brunell
Balance outstanding at start of year (45,771 ) (11,898 )
Amounts advanced 174,161 43,173
Amounts repaid (130,670 ) (77,046 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,280 ) (45,771 )

No interest is charged on amounts owed to directors. Amounts are repayable on demand.