REGISTERED NUMBER: 08897433 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Clwyd Brickwork Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

G Dickinson

Mrs C Dickinson

REGISTERED OFFICE:

Bryn Haul

Wern Road

Rhosesmor

Mold

Flintshire

CH7 6PY

REGISTERED NUMBER:

08897433 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

19 Trinity Square

Llandudno

CONWY

LL30 2RD

FIXED ASSETS

Tangible assets

4

62,541

52,443

CURRENT ASSETS

Stocks

24,000

34,899

Debtors

5

32,663

120,773

Cash at bank

98,997

60,747

155,660

216,419

CREDITORS

Amounts falling due within one year

6

(96,450

)

(79,737

)

NET CURRENT ASSETS

59,210

136,682

TOTAL ASSETS LESS CURRENT LIABILITIES

121,751

189,125

CREDITORS

Amounts falling due after more than one year

7

(13,865

)

(5,382

)

PROVISIONS FOR LIABILITIES

(15,635

)

(13,111

)

NET ASSETS

92,251

170,632

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

92,250

170,631

SHAREHOLDERS' FUNDS

92,251

170,632

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 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 3 September 2025 and were signed on its behalf by:

G Dickinson - Director

1.	STATUTORY INFORMATION

Clwyd Brickwork 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.

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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

94,721

Additions

52,425

Disposals

(48,397

)

At 28 February 2025

98,749

DEPRECIATION

At 1 March 2024

42,278

Charge for year

15,696

Eliminated on disposal

(21,766

)

At 28 February 2025

36,208

NET BOOK VALUE

At 28 February 2025

62,541

At 29 February 2024

52,443

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,600

8,600

Other debtors

21,063

112,173

32,663

120,773

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,654

4,968

Trade creditors

555

5,409

Taxation and social security

62,184

49,863

Other creditors

21,057

19,497

96,450

79,737

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

13,865

5,382

8.

RESERVES

Retained

earnings

£

At 1 March 2024

170,631

Profit for the year

80,618

Dividends

(158,999

)

At 28 February 2025

92,250

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

G Dickinson and Mrs C Dickinson

Balance outstanding at start of year

106,532

73,060

Amounts advanced

53,123

33,472

Amounts repaid

(156,023

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,632

106,532

Interest was charged on the above loan in accordance with HMRC recommended rates.

The above loan was repaid within 9 months of the financial year end.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clwyd Brickwork Ltd for the year ended 28 February 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Clwyd Brickwork Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Clwyd Brickwork Ltd and state those matters that we have agreed to state to the Board of Directors of Clwyd Brickwork Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clwyd Brickwork Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Clwyd Brickwork Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clwyd Brickwork Ltd. You consider that Clwyd Brickwork Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Clwyd Brickwork Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Ltd

Chartered Accountants

19 Trinity Square

Llandudno

CONWY

LL30 2RD

3 September 2025