REGISTERED NUMBER: 09633783

COAL AND BRICK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs. E L James

Mr. J Pinn

REGISTERED OFFICE:

66 Albany Road

Cardiff

CF24 3RR

REGISTERED NUMBER:

09633783

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

CURRENT ASSETS

Stocks

4

1,299,654

1,193,744

Debtors

5

7,294

1,379

Cash at bank

23,806

9,088

1,330,754

1,204,211

CREDITORS

Amounts falling due within one year

6

953,068

2,522

NET CURRENT ASSETS

377,686

1,201,689

TOTAL ASSETS LESS CURRENT LIABILITIES

377,686

1,201,689

CREDITORS

Amounts falling due after more than one year

7

-

800,000

NET ASSETS

377,686

401,689

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

377,586

401,589

SHAREHOLDERS' FUNDS

377,686

401,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th September 2025 and were signed on its behalf by:

Mr. J Pinn - Director

1.	STATUTORY INFORMATION

Coal and Brick Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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 Income and Retained Earnings, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.

STOCKS

2025

2024

£

£

Stocks

1,299,654

1,193,744

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

7,294

1,379

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,200

Amounts owed to group undertakings

952,118

-

Taxation and social security

-

422

Other creditors

950

900

953,068

2,522

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

800,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The company was under the control of Mrs. E.L. James throughout the current year. Mrs E.L. James is the managing director and joint shareholder.

During the year the company purchased goods and services amounting to £104,762 (2024 - £257,143) from Investment Construction Limited, a company in which Mrs. E.L. James is a director and shareholder.