Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30trueNo description of principal activityfalsefalse2023-07-0111The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10025619 2023-07-01 2024-06-30 10025619 2022-07-01 2023-06-30 10025619 2024-06-30 10025619 2023-06-30 10025619 c:Director1 2023-07-01 2024-06-30 10025619 d:CurrentFinancialInstruments 2024-06-30 10025619 d:CurrentFinancialInstruments 2023-06-30 10025619 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10025619 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10025619 d:ShareCapital 2024-06-30 10025619 d:ShareCapital 2023-06-30 10025619 d:RetainedEarningsAccumulatedLosses 2024-06-30 10025619 d:RetainedEarningsAccumulatedLosses 2023-06-30 10025619 c:OrdinaryShareClass1 2023-07-01 2024-06-30 10025619 c:OrdinaryShareClass1 2024-06-30 10025619 c:OrdinaryShareClass1 2023-06-30 10025619 c:EntityNoLongerTradingButTradedInPast 2023-07-01 2024-06-30 10025619 c:FRS102 2023-07-01 2024-06-30 10025619 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10025619 c:FullAccounts 2023-07-01 2024-06-30 10025619 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10025619 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10025619









BRICKFIELD HOMES (EAST ANGLIA) LIMITED

FILLETED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024







































 
BRICKFIELD HOMES (EAST ANGLIA) LIMITED
REGISTERED NUMBER: 10025619

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
1,145,758
1,019,260

Debtors: amounts falling due within one year
 5 
532
805

Cash at bank and in hand
 6 
2,450
7,914

  
1,148,740
1,027,979

Creditors: amounts falling due within one year
 7 
(1,393,597)
(1,270,737)

Net current liabilities
  
 
 
(244,857)
 
 
(242,758)

Total assets less current liabilities
  
(244,857)
(242,758)

  

Net liabilities
  
(244,857)
(242,758)

Page 1

 
BRICKFIELD HOMES (EAST ANGLIA) LIMITED
REGISTERED NUMBER: 10025619
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

2024
2023
£
£

Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
(244,957)
(242,858)

  
(244,857)
(242,758)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 March 2025.




P J Underwood
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BRICKFIELD HOMES (EAST ANGLIA) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

The company is a private company limited by shares incorporated in England and Wales, registered number 10025619. The address of its registered office is Greenwood House, Greenwood Court, Skyliner Way, Bury St Edmunds, Suffolk, IP32 7GY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
BRICKFIELD HOMES (EAST ANGLIA) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Stocks

2024
2023
£
£

Work in progress
1,145,758
1,019,260



5.


Debtors

2024
2023
£
£


Other debtors
532
805


Page 4

 
BRICKFIELD HOMES (EAST ANGLIA) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,450
7,914



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
88,000
81,166

Trade creditors
607
148

Other creditors
1,145,490
1,050,490

Accruals and deferred income
159,500
138,933

1,393,597
1,270,737



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) ordinary shares of £1.00 each
100
100



9.


Related party transactions

Included in creditors are balances of £1,145,490 (2023 - £1,050,490) due to directors and £nil (2023 - £81,166) to an entity in which a director has an interest.

 
Page 5