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REGISTERED NUMBER: 02436767 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Marshmoor Bricks Limited

Marshmoor Bricks Limited (Registered number: 02436767)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Marshmoor Bricks Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mrs M P Wheeler
J D Wheeler
A Wheeler





SECRETARY: Mrs M P Wheeler





REGISTERED OFFICE: Greyfriars
42 Walkern Road
Benington
Stevenage
Hertfordshire
SG2 7LP





REGISTERED NUMBER: 02436767 (England and Wales)






Marshmoor Bricks Limited (Registered number: 02436767)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 51,960 68,612

CURRENT ASSETS
Stocks 42,384 20,003
Debtors 5 487,838 452,561
Cash at bank 138,823 77,258
669,045 549,822
CREDITORS
Amounts falling due within one year 6 496,027 367,931
NET CURRENT ASSETS 173,018 181,891
TOTAL ASSETS LESS CURRENT
LIABILITIES

224,978

250,503

CREDITORS
Amounts falling due after more than one year 7 (28,090 ) (51,278 )

PROVISIONS FOR LIABILITIES (6,981 ) (9,510 )
NET ASSETS 189,907 189,715

CAPITAL AND RESERVES
Called up share capital 15,000 15,000
Retained earnings 174,907 174,715
189,907 189,715

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Marshmoor Bricks Limited (Registered number: 02436767)

Balance Sheet - continued
31 December 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 Statement of Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:




J D Wheeler - Director



A Wheeler - Director


Marshmoor Bricks Limited (Registered number: 02436767)

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


1. STATUTORY INFORMATION

Marshmoor Bricks 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.

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.

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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).

Judgements
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances.

Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods 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.

Foreign currency transactions and balances
Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the
date of the transaction. Monetary assets and liabilities denominated in foreign currencies are
retranslated into the respective functional currency of the entity at the rates prevailing on the reporting
period date. Non-monetary items carried at fair value that are denominated in foreign currencies are
retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Marshmoor Bricks Limited (Registered number: 02436767)

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


2. ACCOUNTING POLICIES - continued

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Profit and Loss, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits.

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

Trade debtors are recognised initially at the transaction price.

Trade creditors
Trade creditors are obligations to pay for goods 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.

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.

Marshmoor Bricks Limited (Registered number: 02436767)

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


2. ACCOUNTING POLICIES - continued

Trade creditors
Trade creditors are obligations to pay for goods 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.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Long Motor Computer
leasehold vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024
and 31 December 2024 4,700 179,209 63,368 247,277
DEPRECIATION
At 1 January 2024 1,359 116,316 60,990 178,665
Charge for year 334 15,723 595 16,652
At 31 December 2024 1,693 132,039 61,585 195,317
NET BOOK VALUE
At 31 December 2024 3,007 47,170 1,783 51,960
At 31 December 2023 3,341 62,893 2,378 68,612

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 485,937 449,886
Other debtors 1,901 2,675
487,838 452,561

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,367 -
Hire purchase contracts 7,989 20,114
Trade creditors 372,278 245,787
Taxation and social security 23,461 19,332
Other creditors 79,932 82,698
496,027 367,931

Marshmoor Bricks Limited (Registered number: 02436767)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 5,151 29,886
Hire purchase contracts - 7,986
Taxation and social security 18,405 4,286
Other creditors 4,534 9,120
28,090 51,278

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £50,100 were paid to the directors .

At the balance sheet date, the company owed £505 to the directors (2023: £833). There is no
interest charged on this loan, and there are no terms relating to the repayment of capital.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Wheeler, M Wheeler and A Wheeler, the directors and equal
shareholders of the company.