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REGISTERED NUMBER: 04581957 (England and Wales)












Financial Statements

for the Year Ended 31 December 2024

for

DAREN BROWN BRICKWORK LIMITED

DAREN BROWN BRICKWORK LIMITED (REGISTERED NUMBER: 04581957)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAREN BROWN BRICKWORK LIMITED

Company Information
for the Year Ended 31 December 2024







DIRECTOR: D L Brown





SECRETARY: Mrs G A Brown





REGISTERED OFFICE: 17 New Road
Havant
Hampshire
PO9 1DD





REGISTERED NUMBER: 04581957 (England and Wales)





ACCOUNTANTS: Loveless & Co Accountants Ltd
Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU

DAREN BROWN BRICKWORK LIMITED (REGISTERED NUMBER: 04581957)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 26,543 6,446

CURRENT ASSETS
Stocks 57,940 -
Debtors 5 12,791 50,084
Cash at bank 17,507 51,523
88,238 101,607
CREDITORS
Amounts falling due within one year 6 37,154 23,454
NET CURRENT ASSETS 51,084 78,153
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,627

84,599

CREDITORS
Amounts falling due after more than one
year

7

26,257

16,667
NET ASSETS 51,370 67,932

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 51,269 67,831
SHAREHOLDERS' FUNDS 51,370 67,932

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

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

DAREN BROWN BRICKWORK LIMITED (REGISTERED NUMBER: 04581957)

Balance Sheet - continued
31 December 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 director and authorised for issue on 20 March 2025 and were signed by:





D L Brown - Director


DAREN BROWN BRICKWORK LIMITED (REGISTERED NUMBER: 04581957)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Daren Brown 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.

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.

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 etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 3 (2023 - 3 ) .

DAREN BROWN BRICKWORK LIMITED (REGISTERED NUMBER: 04581957)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 58,685
Additions 32,011
Disposals (22,962 )
At 31 December 2024 67,734
DEPRECIATION
At 1 January 2024 52,239
Charge for year 8,848
Eliminated on disposal (19,896 )
At 31 December 2024 41,191
NET BOOK VALUE
At 31 December 2024 26,543
At 31 December 2023 6,446

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,973 43,964
Other debtors 818 6,120
12,791 50,084

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,964 10,000
Hire purchase contracts 4,603 -
Trade creditors (1 ) 3,781
Taxation and social security 1,228 8,533
Other creditors 21,360 1,140
37,154 23,454

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 16,667 16,667
Hire purchase contracts 9,590 -
26,257 16,667

DAREN BROWN BRICKWORK LIMITED (REGISTERED NUMBER: 04581957)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D L Brown.

The company is under the control of Mr D Brown and Mrs G Brown.