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JJ BRICKWORK LTD LTD

Registered Number
07748851
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

JJ BRICKWORK LTD LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

GOUGH, James
LLEWELLYN, Jack Gareth

Registered Address

92 Fermor Way
Crowborough
TN6 3BJ

Registered Number

07748851 (England and Wales)
JJ BRICKWORK LTD LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets337,80849,435
37,80849,435
Current assets
Debtors35,03619,476
Cash at bank and on hand45,71863,079
80,75482,555
Prepayments and accrued income420403
Creditors amounts falling due within one year4(96,810)(56,222)
Net current assets (liabilities)(15,636)26,736
Total assets less current liabilities22,17276,171
Creditors amounts falling due after one year5(13,984)(29,841)
Provisions for liabilities7(7,183)(9,393)
Net assets1,00536,937
Capital and reserves
Called up share capital4040
Profit and loss account96536,897
Shareholders' funds1,00536,937
The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2025, and are signed on its behalf by:
LLEWELLYN, Jack Gareth
Director
Registered Company No. 07748851
JJ BRICKWORK LTD LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles-5
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 September 234,72981,8581,82588,412
At 31 August 244,72981,8581,82588,412
Depreciation and impairment
At 01 September 232,81834,7661,39338,977
Charge for year47811,04110811,627
At 31 August 243,29645,8071,50150,604
Net book value
At 31 August 241,43336,05132437,808
At 31 August 231,91147,09243249,435
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables19,28913,805
Bank borrowings and overdrafts8,0008,659
Taxation and social security59,94224,178
Finance lease and HP contracts9,5799,580
Total96,81056,222
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts6,00013,341
Other creditors7,98416,500
Total13,98429,841
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts7,98416,500
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7,1839,393
Total7,1839,393