IRIS Accounts Production v24.3.2.46 05546165 Board of Directors 1.9.23 31.8.24 31.8.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055461652023-08-31055461652024-08-31055461652023-09-012024-08-31055461652022-08-31055461652022-09-012023-08-31055461652023-08-3105546165ns15:EnglandWales2023-09-012024-08-3105546165ns14:PoundSterling2023-09-012024-08-3105546165ns10:Director12023-09-012024-08-3105546165ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3105546165ns10:SmallEntities2023-09-012024-08-3105546165ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3105546165ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3105546165ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3105546165ns10:FullAccounts2023-09-012024-08-310554616512023-09-012024-08-3105546165ns10:Director22023-09-012024-08-3105546165ns10:RegisteredOffice2023-09-012024-08-3105546165ns5:CurrentFinancialInstruments2024-08-3105546165ns5:CurrentFinancialInstruments2023-08-3105546165ns5:ShareCapital2024-08-3105546165ns5:ShareCapital2023-08-3105546165ns5:RetainedEarningsAccumulatedLosses2024-08-3105546165ns5:RetainedEarningsAccumulatedLosses2023-08-3105546165ns5:NetGoodwill2023-09-012024-08-3105546165ns5:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3105546165ns5:PlantMachinery2023-09-012024-08-3105546165ns5:FurnitureFittings2023-09-012024-08-3105546165ns5:MotorVehicles2023-09-012024-08-3105546165ns5:ComputerEquipment2023-09-012024-08-3105546165ns5:NetGoodwill2023-08-3105546165ns5:NetGoodwill2024-08-3105546165ns5:NetGoodwill2023-08-3105546165ns5:PlantMachinery2023-08-3105546165ns5:FurnitureFittings2023-08-3105546165ns5:MotorVehicles2023-08-3105546165ns5:ComputerEquipment2023-08-3105546165ns5:PlantMachinery2024-08-3105546165ns5:FurnitureFittings2024-08-3105546165ns5:MotorVehicles2024-08-3105546165ns5:ComputerEquipment2024-08-3105546165ns5:PlantMachinery2023-08-3105546165ns5:FurnitureFittings2023-08-3105546165ns5:MotorVehicles2023-08-3105546165ns5:ComputerEquipment2023-08-3105546165ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3105546165ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-31
REGISTERED NUMBER: 05546165 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

K J WISKIN BRICKWORK LTD

K J WISKIN BRICKWORK LTD (REGISTERED NUMBER: 05546165)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K J WISKIN BRICKWORK LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: P Messenger
K J Wiskin





REGISTERED OFFICE: 17 Wootton Village
Boars Hill
Oxford
OX1 5JL





REGISTERED NUMBER: 05546165 (England and Wales)





ACCOUNTANTS: A D Accounting Ltd
19 Prices Lane
Reigate
Surrey
RH2 8BA

K J WISKIN BRICKWORK LTD (REGISTERED NUMBER: 05546165)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 24,000 30,000
Tangible assets 5 35,561 44,250
59,561 74,250

CURRENT ASSETS
Stocks 373,195 482,936
Debtors 6 612,343 401,119
Cash at bank 1,734,524 1,679,050
2,720,062 2,563,105
CREDITORS
Amounts falling due within one year 7 403,427 420,823
NET CURRENT ASSETS 2,316,635 2,142,282
TOTAL ASSETS LESS CURRENT LIABILITIES 2,376,196 2,216,532

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 2,376,146 2,216,482
2,376,196 2,216,532

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

K J WISKIN BRICKWORK LTD (REGISTERED NUMBER: 05546165)

BALANCE SHEET - continued
31 AUGUST 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 12 February 2025 and were signed on its behalf by:





P Messenger - Director


K J WISKIN BRICKWORK LTD (REGISTERED NUMBER: 05546165)

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

1. STATUTORY INFORMATION

K J Wiskin Brickwork Ltd 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

Stocks
Work in progress is stated at sales value less foreseeable losses less any applicable payments on account.

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
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.

K J WISKIN BRICKWORK LTD (REGISTERED NUMBER: 05546165)

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

2. ACCOUNTING POLICIES - continued

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.

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 5 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 60,000
AMORTISATION
At 1 September 2023 30,000
Amortisation for year 6,000
At 31 August 2024 36,000
NET BOOK VALUE
At 31 August 2024 24,000
At 31 August 2023 30,000

K J WISKIN BRICKWORK LTD (REGISTERED NUMBER: 05546165)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 9,389 2,200 64,633 3,505 79,727
Additions - - - 840 840
Disposals - - - (1,048 ) (1,048 )
At 31 August 2024 9,389 2,200 64,633 3,297 79,519
DEPRECIATION
At 1 September 2023 5,815 1,976 25,034 2,652 35,477
Charge for year 894 56 7,920 659 9,529
Eliminated on disposal - - - (1,048 ) (1,048 )
At 31 August 2024 6,709 2,032 32,954 2,263 43,958
NET BOOK VALUE
At 31 August 2024 2,680 168 31,679 1,034 35,561
At 31 August 2023 3,574 224 39,599 853 44,250

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 249,850 43,958
Other debtors 362,493 357,161
612,343 401,119

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 116,871 125,981
Taxation and social security 204,348 207,339
Other creditors 82,208 87,503
403,427 420,823