Denton Brickwork Contractors Limited

Registered number

03627057

Unaudited Filleted Accounts

31 March 2025

Denton Brickwork Contractors Limited
Registered number:		03627057
Balance Sheet
as at 31 March 2025

	Notes		2025			2024
£				£
Fixed assets
Tangible assets	3		11,395			15,193
Investment property	4		1,054,702			1,054,702
			1,066,097			1,069,895

Current assets
Debtors	5	142,611			171,089
Cash at bank and in hand		408,156			360,647
		550,767			531,736

Creditors: amounts falling due within one year	6	(32,921)			(71,100)

Net current assets			517,846			460,636

Total assets less current liabilities			1,583,943			1,530,531


Provisions for liabilities			(34,672)			(15,609)


Net assets			1,549,271			1,514,922

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,549,171			1,514,822

Shareholders' funds			1,549,271			1,514,922

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Denton
Director
Approved by the board on 11 September 2025

Denton Brickwork Contractors Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Accounting period
	The company changed its accounting reference date in the prior period from 30 September to 31 March. As a result, the comparative period presented in these financial statements is a shorter period of 6 months, from 1 October 2023 to 31 March 2024. The change was made in order to align the company’s accounting period with the financial year ending 31 March. Consequently, the amounts presented in the comparative period are not entirely comparable with the current year’s figures.

	Going concern
	The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover represents revenue earned from the provision of bricklaying and related construction services. Revenue is recognised by reference to the stage of completion of the contract at the balance sheet date, when the outcome of a contract can be estimated reliably. The stage of completion is measured by comparing the costs incurred for work performed to date with the estimated total contract costs. Amounts retained by customers (retentions) are included within debtors and are recognised as turnover in line with the stage of completion of the contract. Retentions are receivable in the future in accordance with the terms of the individual contracts. Where retentions are considered non-recoverable, an appropriate provision is made. Turnover is measured at the fair value of the consideration receivable, net of value added tax and trade discounts.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			reducing balance 25%
	Motor vehicles			reducing balance 25%

	Investment property
	Investment properties are initially recognised at cost, including transaction costs. Subsequently, investment properties are measured at fair value, with any changes in fair value recognised in profit or loss. Fair value is determined based on market value or other appropriate valuation techniques. Any increase or decrease in the fair value of investment properties is recognised in profit or loss in the period in which they arise. Investment properties are revalued periodically to ensure that their carrying amounts reflect their fair values at the reporting date. The frequency of revaluation depends on the nature of the properties and market conditions. Generally, properties are revalued annually, but more frequent revaluations may be performed if there are significant fluctuations in market values.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 April 2024			39,300		94,605		133,905
	At 31 March 2025			39,300		94,605		133,905

	Depreciation
	At 1 April 2024			33,032		85,680		118,712
	Charge for the year			1,567		2,231		3,798
	At 31 March 2025			34,599		87,911		122,510

	Net book value
	At 31 March 2025			4,701		6,694		11,395
	At 31 March 2024			6,268		8,925		15,193


4	Investment property							2025
£
	Fair value
	At 1 April 2024							1,054,702
	Additions							-
	Gain/(loss) on revaluation to fair value							-
	Disposals							-
	At 31 March 2025							1,054,702

	The fair value of investment properties has been determined by the directors at the period end. The valuation was performed on an open market value basis, by reference to market evidence of transaction prices for similar properties. The properties have a historical cost of £926,091, and cumulative revaluation gains of £128,611 have been recognised in the financial statements to date.


5	Debtors					2025		2024
£							£

	Trade debtors					82,266		149,276
	Other debtors					60,345		21,813
						142,611		171,089

	Amounts due after more than one year included above					25,713		15,866

	Included in other debtors above are prepayments of £2,375 (2024: £1,911).


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					18,227		31,303
	Other creditors					14,694		39,797
						32,921		71,100

	Included in other creditors above are accruals of £12,364 (2024: £38,287).


7	Share capital					2025		2024
£							£
	Allotted, called up share capital which has been paid up

	51 ordinary 'A' class shares of £1 each					51		51
	19 ordinary 'B' class shares of £1 each					19		19
	5 ordinary 'C' class shares of £1 each					5		5
	25 ordinary 'D' class shares of £1 each					25		25

						100		100


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	J Denton			9,532		(312)		9,220
	S Denton	-		55,721		(17,966)		37,755

		-		65,253		(18,278)		46,975

	Other debtors include amounts due from directors of £46,975 (2024: £Nil). The loans are unsecured and were repaid in full after the reporting date. Interest was charged at the HMRC official rate on beneficial loans where required.

9	Other information

	Denton Brickwork Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	30 Appleford Road
	Sutton Courtenay
	Abingdon
	Oxfordshire
	OX14 4NQ