D.S. BRICKWORK & GROUNDWORK LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 04953414 (England and Wales)

Financial Statements

for the Year Ended 31st December 2024

for

D.S. BRICKWORK & GROUNDWORK LIMITED

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Seiler

Mrs E J Seiler

SECRETARY:

Mrs E J Seiler

REGISTERED OFFICE:

141 Ware Road

Hertford

Hertfordshire

SG13 7EG

REGISTERED NUMBER:

04953414 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

10,252

13,669

10,252

13,669

CURRENT ASSETS

Debtors

6

21,616

17,948

Cash at bank

9,299

3,466

30,915

21,414

CREDITORS

Amounts falling due within one year

7

38,647

32,302

NET CURRENT LIABILITIES

(7,732

)

(10,888

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,520

2,781

PROVISIONS FOR LIABILITIES

1,948

2,597

NET ASSETS

572

184

CAPITAL AND RESERVES

Called up share capital

8

101

Retained earnings

471

83

SHAREHOLDERS' FUNDS

572

184

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

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 Board of Directors and authorised for issue on 19th August 2025 and were signed on its behalf by:

D Seiler - Director

1.	STATUTORY INFORMATION

D.S. BRICKWORK & GROUNDWORK 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five years.

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 each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2024

and 31st December 2024

30,000

AMORTISATION

At 1st January 2024

and 31st December 2024

30,000

NET BOOK VALUE

At 31st December 2024

-

At 31st December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1st January 2024

and 31st December 2024

7,044

20,500

27,544

DEPRECIATION

At 1st January 2024

5,605

8,270

13,875

Charge for year

360

3,057

3,417

At 31st December 2024

5,965

11,327

17,292

NET BOOK VALUE

At 31st December 2024

1,079

9,173

10,252

At 31st December 2023

1,439

12,230

13,669

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Trade debtors

9,980

3,661

Tax recoverable

6,472

12,171

VAT

-

533

Prepayments

5,164

1,583

21,616

17,948

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Trade creditors

542

975

Tax

5,911

2,297

VAT

551

-

Directors' current accounts

28,410

25,942

Accrued expenses

3,233

3,088

38,647

32,302

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/24

31/12/23

value:

£

100

Ordinary

£1

100

34

'A' Ordinary

£1

1

101