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REGISTERED NUMBER: 12452325 (England and Wales)







Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Bricks and Quarters Ltd

Bricks and Quarters Ltd (Registered number: 12452325)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bricks and Quarters Ltd

Company Information
for the Year Ended 28 February 2025







DIRECTOR: Mr J K T Szkoda





REGISTERED OFFICE: 46 Hill View
Henleaze
Bristol
BS9 4PX





REGISTERED NUMBER: 12452325 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

Bricks and Quarters Ltd (Registered number: 12452325)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 325,000 325,000

CURRENT ASSETS
Debtors 5 3,430 478
Cash at bank 27,286 25,485
30,716 25,963
CREDITORS
Amounts falling due within one year 6 117,441 114,466
NET CURRENT LIABILITIES (86,725 ) (88,503 )
TOTAL ASSETS LESS CURRENT LIABILITIES 238,275 236,497

CREDITORS
Amounts falling due after more than one year 7 (167,975 ) (167,975 )

PROVISIONS FOR LIABILITIES (9,617 ) (9,617 )
NET ASSETS 60,683 58,905

CAPITAL AND RESERVES
Called up share capital 9 4 4
Fair value reserve 10 41,000 41,000
Retained earnings 10 19,679 17,901
SHAREHOLDERS' FUNDS 60,683 58,905

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 26 June 2025 and were signed by:



Mr J K T Szkoda - Director


Bricks and Quarters Ltd (Registered number: 12452325)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Bricks and Quarters Ltd 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 as modified by the revaluation of certain assets.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2024
and 28 February 2025 325,000
NET BOOK VALUE
At 28 February 2025 325,000
At 29 February 2024 325,000

Bricks and Quarters Ltd (Registered number: 12452325)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. INVESTMENT PROPERTY - continued

Fair value at 28 February 2025 is represented by:
£   
Valuation in 2023 50,617
Cost 274,383
325,000

If investment property had not been revalued it would have been included at the following historical cost:

28.2.25 29.2.24
£    £   
Cost 274,383 274,383

Investment property was valued on an open market basis on 28 February 2025 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Other debtors 3,430 -
Prepayments - 478
3,430 478

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Amounts owed to group undertakings 110,092 110,000
Tax 417 1,477
Other creditors 3,430 -
Directors' current accounts 2,116 1,669
Accrued expenses 1,386 1,320
117,441 114,466

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
28.2.25 29.2.24
£    £   
Bank loans more 5 yrs non-inst 167,975 167,975

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 167,975 167,975

Bricks and Quarters Ltd (Registered number: 12452325)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

8. SECURED DEBTS

The following secured debts are included within creditors:

28.2.25 29.2.24
£    £   
Bank loans 167,975 167,975

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.25 29.2.24
value: £    £   
4 Ordinary £1 4 4

10. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 March 2024 17,901 41,000 58,901
Profit for the year 1,778 1,778
At 28 February 2025 19,679 41,000 60,679