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Company Registration No. 3888693 (England and Wales)
Bricks & Mortar Contractors Limited Unaudited accounts for the year ended 31 December 2024
Bricks & Mortar Contractors Limited Unaudited accounts Contents
Page
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Bricks & Mortar Contractors Limited Company Information for the year ended 31 December 2024
Director
Ernest Mervyn Savidge
Secretary
Mrs S Savidge
Company Number
3888693 (England and Wales)
Registered Office
1 Hayfield Leybourne West Malling Kent ME19 5PX UK
Accountants
Beacon Tax Solutions Ltd 20 Knavewood Road Kemsing Sevenoaks Kent TN15 6RH
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Bricks & Mortar Contractors Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,175 
14,257 
Current assets
Inventories
6,825 
8,200 
Debtors
12,805 
26,484 
Cash at bank and in hand
18,771 
16,474 
38,401 
51,158 
Creditors: amounts falling due within one year
(33,400)
(57,027)
Net current assets/(liabilities)
5,001 
(5,869)
Total assets less current liabilities
16,176 
8,388 
Creditors: amounts falling due after more than one year
(15,390)
(26,934)
Net assets/(liabilities)
786 
(18,546)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
784 
(18,548)
Shareholders' funds
786 
(18,546)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 April 2025 and were signed on its behalf by
Ernest Mervyn Savidge Director Company Registration No. 3888693
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Bricks & Mortar Contractors Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Bricks & Mortar Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 3888693. The registered office is 1 Hayfield, Leybourne, West Malling, Kent, ME19 5PX, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Compliance with accounting standards
The financial statements are prepared in accordance with applicable United Kingdom accounting standards (United Kingdom Generally Accepted Accounting Practice) which have been applied consistently (except as otherwise stated).
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum on cost
Motor vehicles
25% per annum on cost
Fixtures & fittings
25% per annum on cost
Computer equipment
33.3% per annum on cost
Other tangible fixed assets
10% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Bricks & Mortar Contractors Limited Notes to the Accounts for the year ended 31 December 2024
Leasing and hire purchase commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Stocks and work in progress
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
44,359 
29,647 
6,653 
3,392 
84,051 
Additions
255 
- 
- 
- 
255 
At 31 December 2024
44,614 
29,647 
6,653 
3,392 
84,306 
Depreciation
At 1 January 2024
37,393 
22,666 
6,466 
3,269 
69,794 
Charge for the year
838 
2,329 
47 
123 
3,337 
At 31 December 2024
38,231 
24,995 
6,513 
3,392 
73,131 
Net book value
At 31 December 2024
6,383 
4,652 
140 
- 
11,175 
At 31 December 2023
6,966 
6,981 
187 
123 
14,257 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,575 
20,563 
Accrued income and prepayments
230 
132 
12,805 
20,695 
Amounts falling due after more than one year
Other debtors
- 
5,789 
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Bricks & Mortar Contractors Limited Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,168 
10,648 
VAT
12,472 
23,488 
Obligations under finance leases and hire purchase contracts
2,208 
5,160 
Trade creditors
5,976 
10,765 
Taxes and social security
(3,960)
660 
Other creditors
2,485 
2,025 
Loans from directors
2,175 
2,625 
Accruals
1,876 
1,656 
33,400 
57,027 
Net obligations under finance lease and hire purchase contracts are secured by fixed charges on the assets concerned.
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
11,427 
20,918 
Obligations under finance leases and hire purchase contracts
3,963 
6,016 
15,390 
26,934 
The bank loan is a bounce back loan of £50,000 from HSBC taken out in July 2020 - repayments commenced in the 2021 Financial Year and to last for five years at 2.5% p.a. Current value outstanding at 31/12/2024 is £21,595 (2023: £31,566)
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 December 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
2,208 
3,239 
Later than one year and not later than five years
3,963 
8,367 
6,171 
11,606 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan from director with no interest and repayable on demand.
(2,625)
19,701 
19,251 
(2,175)
(2,625)
19,701 
19,251 
(2,175)
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Bricks & Mortar Contractors Limited Notes to the Accounts for the year ended 31 December 2024
11
Transactions with related parties
Included in creditors is a loan from the director, Mr E Savidge which is interest free and repayable on demand.
12
Controlling party
The ultimate controlling party is Mr. E Savidge who owns 100% of the issued share capital.
13
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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