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REGISTERED NUMBER: 07358469 (England and Wales)















Mannerings Brickwork Limited

Unaudited Financial Statements for the Year Ended 31 August 2024






Mannerings Brickwork Limited (Registered number: 07358469)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Mannerings Brickwork Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: R S Mannerings





REGISTERED OFFICE: 3 - 5 London Road
Rainham
Gillingham
Kent
ME8 7RG





BUSINESS ADDRESS: 34 Mierscourt Road
Rainham
Kent
ME8 8JE





REGISTERED NUMBER: 07358469 (England and Wales)





ACCOUNTANTS: Aggarwal & Co
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

Mannerings Brickwork Limited (Registered number: 07358469)

Statement of Financial Position
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,509 16,679
12,509 16,679

CURRENT ASSETS
Debtors 6 134,444 110,895

CREDITORS
Amounts falling due within one year 7 104,955 96,896
NET CURRENT ASSETS 29,489 13,999
TOTAL ASSETS LESS CURRENT LIABILITIES 41,998 30,678

CREDITORS
Amounts falling due after more than one
year

8

(35,328

)

(24,562

)

PROVISIONS FOR LIABILITIES (3,127 ) (2,496 )
NET ASSETS 3,543 3,620

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 3,542 3,619
SHAREHOLDERS' FUNDS 3,543 3,620

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 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.

Mannerings Brickwork Limited (Registered number: 07358469)

Statement of Financial Position - 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 director and authorised for issue on 7 February 2025 and were signed by:





R S Mannerings - Director


Mannerings Brickwork Limited (Registered number: 07358469)

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

1. STATUTORY INFORMATION

Mannerings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

The company engages in construction contracts and when the outcome of a construction contract can be estimated reliably, contract revenue and contract costs are recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the balance sheet date. Contract revenue comprises the initial amount of revenue agreed in the contract and variations in the contract work and claims that can be measured reliably.

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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 statement of financial position date.


Mannerings Brickwork Limited (Registered number: 07358469)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 5,750
AMORTISATION
At 1 September 2023
and 31 August 2024 5,750
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 25,991
DEPRECIATION
At 1 September 2023 9,312
Charge for year 4,170
At 31 August 2024 13,482
NET BOOK VALUE
At 31 August 2024 12,509
At 31 August 2023 16,679

Mannerings Brickwork Limited (Registered number: 07358469)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,352 -
Other debtors 132,092 110,895
134,444 110,895

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 21,228 9,143
Hire purchase contracts 4,583 4,013
Trade creditors 9,570 23,081
Taxation and social security 45,163 35,163
Other creditors 24,411 25,496
104,955 96,896

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 27,860 12,511
Hire purchase contracts 7,468 12,051
35,328 24,562

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
R S Mannerings
Balance outstanding at start of year 78,143 50,194
Amounts advanced 16,571 27,949
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 94,714 78,143

The company charges interest at 2% on the amounts advanced.