IRIS Accounts Production v24.3.2.46 05412838 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh054128382023-04-30054128382024-04-30054128382023-05-012024-04-30054128382022-04-30054128382022-05-012023-04-30054128382023-04-3005412838ns15:EnglandWales2023-05-012024-04-3005412838ns14:PoundSterling2023-05-012024-04-3005412838ns10:Director12023-05-012024-04-3005412838ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3005412838ns10:SmallEntities2023-05-012024-04-3005412838ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3005412838ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3005412838ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3005412838ns10:FullAccounts2023-05-012024-04-3005412838ns10:OrdinaryShareClass12023-05-012024-04-3005412838ns5:CurrentFinancialInstruments2024-04-3005412838ns5:CurrentFinancialInstruments2023-04-3005412838ns5:Non-currentFinancialInstruments2024-04-3005412838ns5:Non-currentFinancialInstruments2023-04-3005412838ns5:ShareCapital2024-04-3005412838ns5:ShareCapital2023-04-3005412838ns5:RetainedEarningsAccumulatedLosses2024-04-3005412838ns5:RetainedEarningsAccumulatedLosses2023-04-3005412838ns5:PlantMachinery2023-05-012024-04-3005412838ns5:FurnitureFittings2023-05-012024-04-3005412838ns5:MotorVehicles2023-05-012024-04-3005412838ns5:PlantMachinery2023-04-3005412838ns5:FurnitureFittings2023-04-3005412838ns5:MotorVehicles2023-04-3005412838ns5:PlantMachinery2024-04-3005412838ns5:FurnitureFittings2024-04-3005412838ns5:MotorVehicles2024-04-3005412838ns5:PlantMachinery2023-04-3005412838ns5:FurnitureFittings2023-04-3005412838ns5:MotorVehicles2023-04-3005412838ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3005412838ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3005412838ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2024-04-3005412838ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-04-3005412838ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-04-3005412838ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-04-3005412838ns5:Secured2024-04-3005412838ns5:Secured2023-04-3005412838ns5:DeferredTaxation2023-04-3005412838ns5:DeferredTaxation2023-05-012024-04-3005412838ns5:DeferredTaxation2024-04-3005412838ns10:OrdinaryShareClass12024-04-3005412838ns10:Director22023-05-012024-04-3005412838ns10:Director222023-04-3005412838ns10:Director222022-04-3005412838ns10:Director222023-05-012024-04-3005412838ns10:Director222022-05-012023-04-3005412838ns10:Director222024-04-3005412838ns10:Director222023-04-30
REGISTERED NUMBER: 05412838 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

A & J BRICKWORK LIMITED

A & J BRICKWORK LIMITED (REGISTERED NUMBER: 05412838)

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










Page

Balance sheet 1

Notes to the financial statements 2


A & J BRICKWORK LIMITED (REGISTERED NUMBER: 05412838)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 14,640 18,504

Current assets
Stocks 20,984 46,551
Debtors 5 42,001 38,891
Cash at bank 174 171
63,159 85,613
Creditors
Amounts falling due within one year 6 67,126 70,052
Net current (liabilities)/assets (3,967 ) 15,561
Total assets less current liabilities 10,673 34,065

Creditors
Amounts falling due after more than one year 7 (7,343 ) (13,470 )

Provisions for liabilities 9 (3,051 ) (3,516 )
Net assets 279 17,079

Capital and reserves
Called up share capital 10 100 100
Retained earnings 179 16,979
Shareholders' funds 279 17,079

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

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

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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by:



Mr J Swaine - Director


A & J BRICKWORK LIMITED (REGISTERED NUMBER: 05412838)

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


1. Statutory information

A & J Brickwork Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05412838. The registered office is 7 & 8 Church Street, Wimborne, Dorset, England, BH21 1JH and business address is 18 Wellington Avenue, Christchurch, Dorset, BH23 4HL.

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 represents invoiced sales of goods and services, excluding value added tax.

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
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the 'percentage of completion' method in line with FRS102 requirements.

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.

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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 4 (2023 - 2 ) .

A & J BRICKWORK LIMITED (REGISTERED NUMBER: 05412838)

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


4. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
Cost
At 1 May 2023 2,041 2,084 44,767 48,892
Additions 380 637 - 1,017
At 30 April 2024 2,421 2,721 44,767 49,909
Depreciation
At 1 May 2023 1,770 1,848 26,770 30,388
Charge for year 163 218 4,500 4,881
At 30 April 2024 1,933 2,066 31,270 35,269
Net book value
At 30 April 2024 488 655 13,497 14,640
At 30 April 2023 271 236 17,997 18,504

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 40,134 38,891
Directors' current accounts 1,867 -
42,001 38,891

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 12,131 18,836
Trade creditors 4,749 11,358
Tax 25,485 11,623
Social security and other taxes 3,498 5,806
VAT 2,327 2,579
Other creditors 1,318 5,076
Directors' current accounts 14,543 11,887
Accruals and deferred income 3,075 2,887
67,126 70,052

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 6,281 6,128
Bank loans - 2-5 years 1,062 7,342
7,343 13,470

A & J BRICKWORK LIMITED (REGISTERED NUMBER: 05412838)

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


8. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdraft 6,010 -

All amounts owing to, or to become owing to, HSBC Bank Plc are secured against the undertaking of the company by way of legal charge dated 30 March 2007.

9. Provisions for liabilities
2024 2023
£    £   
Deferred tax 3,051 3,516

Deferred
tax
£   
Balance at 1 May 2023 3,516
Provided during year (465 )
Balance at 30 April 2024 3,051

10. Called up share capital

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

11. Directors' advances, credits and guarantees

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

2024 2023
£    £   
Mr A R Wiseman
Balance outstanding at start of year - 4,917
Amounts advanced 1,867 -
Amounts repaid - (4,917 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,867 -

At the balance sheet date the Director, Mr A Wiseman, owed the company £1,867. The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

12. Ultimate controlling party

The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.