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Registered number: 08209035
Prestige Brickwork Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08209035
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 82,592 67,554
Investment Properties 5 110,000 110,000
192,592 177,554
CURRENT ASSETS
Stocks 6 10,111 1,815
Debtors 7 913,524 1,113,775
Investments 8 30,000 30,000
Cash at bank and in hand 308,054 378,262
1,261,689 1,523,852
Creditors: Amounts Falling Due Within One Year 9 (53,111 ) (241,759 )
NET CURRENT ASSETS (LIABILITIES) 1,208,578 1,282,093
TOTAL ASSETS LESS CURRENT LIABILITIES 1,401,170 1,459,647
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (16,642 ) (12,656 )
NET ASSETS 1,384,528 1,446,991
CAPITAL AND RESERVES
Called up share capital 11 1 1
Fair value reserve 14 (3,097 ) (3,097 )
Profit and Loss Account 1,387,624 1,450,087
SHAREHOLDERS' FUNDS 1,384,528 1,446,991
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Dawkes
Director
11 June 2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Prestige Brickwork Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08209035 . The registered office is Halesfield 13, Telford, Shropshire, TF7 4PL.
The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
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 rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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 stocks. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost or Valuation
As at 1 November 2023 3,164 60,834 51,875 15,388 131,261
Additions 4,121 300 39,290 - 43,711
Disposals - (17,703 ) (11,295 ) (419 ) (29,417 )
As at 31 October 2024 7,285 43,431 79,870 14,969 145,555
...CONTINUED
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Page 5
Depreciation
As at 1 November 2023 126 22,456 35,918 5,207 63,707
Provided during the period 145 7,024 13,142 2,014 22,325
Disposals - (14,145 ) (8,615 ) (309 ) (23,069 )
As at 31 October 2024 271 15,335 40,445 6,912 62,963
Net Book Value
As at 31 October 2024 7,014 28,096 39,425 8,057 82,592
As at 1 November 2023 3,038 38,378 15,957 10,181 67,554
5. Investment Property
2024
£
Fair Value
As at 1 November 2023 and 31 October 2024 110,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 114,130 114,130
Accumulated depreciation and impairment 9,130 6,848
Carrying amount 105,000 107,282
6. Stocks
2024 2023
£ £
Stock 10,111 1,815
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 432,869 557,652
Prepayments and accrued income 33,398 30,417
Other debtors 288,448 322,949
VAT 158,809 202,757
913,524 1,113,775
8. Current Asset Investments
2024 2023
£ £
Unlisted investments 30,000 30,000
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9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 31,450 73,422
Corporation tax 2,759 29,820
Other taxes and social security 6,960 18,065
Net wages 569 -
Other creditors 62 381
Accruals and deferred income 10,857 119,328
Director's loan account 454 743
53,111 241,759
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 16,642 12,656
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year - 20,000
- 20,000
13. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Included within Other Creditors at the balance sheet date are unpaid contributions of £62 (2023: £381) due to the fund.
14. Reserves
Fair Value Reserve
£
As at 1 November 2023 (3,097 )
As at 31 October 2024 (3,097 )
15. Related Party Transactions
During the year dividends of £80,172 (2023: £269,196) were paid to the holding company.
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16. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is PJD Holding (Shropshire) Limited , a company incorporated in England & Wales. The parent company has taken advantage of the exemptions provided by section 398 of the Companies Act 2006 not to prepare group accounts.
The ultimate controlling party is the shareholders in the parent company.
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