Kew Brickwork Ltd 11766885 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is Construction of domestic buildings Digita Accounts Production Advanced 6.30.9574.0 true 11766885 2024-04-01 2025-03-31 11766885 2025-03-31 11766885 bus:OrdinaryShareClass1 2025-03-31 11766885 bus:OrdinaryShareClass2 2025-03-31 11766885 bus:OrdinaryShareClass3 2025-03-31 11766885 core:CurrentFinancialInstruments 2025-03-31 11766885 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11766885 core:MotorVehicles 2025-03-31 11766885 bus:SmallEntities 2024-04-01 2025-03-31 11766885 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11766885 bus:FilletedAccounts 2024-04-01 2025-03-31 11766885 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11766885 bus:RegisteredOffice 2024-04-01 2025-03-31 11766885 bus:Director1 2024-04-01 2025-03-31 11766885 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 11766885 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 11766885 bus:OrdinaryShareClass3 2024-04-01 2025-03-31 11766885 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11766885 core:MotorVehicles 2024-04-01 2025-03-31 11766885 countries:England 2024-04-01 2025-03-31 11766885 2024-03-31 11766885 core:MotorVehicles 2024-03-31 11766885 2023-04-01 2024-03-31 11766885 2024-03-31 11766885 bus:OrdinaryShareClass1 2024-03-31 11766885 bus:OrdinaryShareClass2 2024-03-31 11766885 bus:OrdinaryShareClass3 2024-03-31 11766885 core:CurrentFinancialInstruments 2024-03-31 11766885 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 11766885 core:MotorVehicles 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11766885

Kew Brickwork Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Kew Brickwork Ltd

Contents

Balance Sheet

1

Notes to the Financial Statements

2 to 6

 

Kew Brickwork Ltd

(Registration number: 11766885)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

27,012

36,016

Current assets

 

Debtors

7

980

6,393

Cash at bank and in hand

 

91,622

156,356

 

92,602

162,749

Creditors: Amounts falling due within one year

8

(112,527)

(145,139)

Net current (liabilities)/assets

 

(19,925)

17,610

Net assets

 

7,087

53,626

Capital and reserves

 

Called up share capital

9

100

100

Retained earnings

6,987

53,526

Shareholders' funds

 

7,087

53,626

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 May 2025 and signed on its behalf by:
 

.........................................
Mr Johnathan David Hoyle
Director

   
     
 

Kew Brickwork Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
19 Allen Street
Chester le Street
DH3 3JG
England

These financial statements were authorised for issue by the Board on 30 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Kew Brickwork Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

 

Kew Brickwork Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4

Profit before tax

Arrived at after charging/(crediting)

2025
£

2024
£

Depreciation expense

9,004

6,272

 

Kew Brickwork Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

5

Tangible assets

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

44,167

44,167

At 31 March 2025

44,167

44,167

Depreciation

At 1 April 2024

8,151

8,151

Charge for the year

9,004

9,004

At 31 March 2025

17,155

17,155

Carrying amount

At 31 March 2025

27,012

27,012

At 31 March 2024

36,016

36,016

6

Stocks

2025
£

2024
£

7

Debtors

Current

2025
£

2024
£

Other debtors

980

6,393

 

980

6,393

8

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

10

63

210

Trade creditors

 

2,510

1,886

Taxation and social security

 

29,333

33,301

Other creditors

 

80,621

109,742

 

112,527

145,139

 

Kew Brickwork Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

9

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary A of £1 each

40

40

40

40

Ordinary B of £1 each

10

10

10

10

Ordinary C of £1 each

50

50

50

50

100

100

100

100

10

Loans and borrowings

Current loans and borrowings

2025
£

2024
£

Other borrowings

63

210