REGISTERED NUMBER: NI067924 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

B D Brickwork Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B P Doran

SECRETARY:

Mrs C Doran

REGISTERED OFFICE:

6 Margaret Street

Newry

Co. Down

BT34 1DF

REGISTERED NUMBER:

NI067924 (Northern Ireland)

ACCOUNTANT:

E M Sheehan Limited

Chartered Certified Accountants

T/A E M Sheehan & Co

30A Greencastle Street

Kilkeel

Co. Down

BT34 4BH

FIXED ASSETS

Tangible assets

4

116,290

113,266

Investment property

5

353,414

306,355

469,704

419,621

CURRENT ASSETS

Stocks

94,932

88,777

Debtors

6

124,496

63,204

Cash at bank

372,574

406,559

592,002

558,540

CREDITORS

Amounts falling due within one year

7

371,849

357,901

NET CURRENT ASSETS

220,153

200,639

TOTAL ASSETS LESS CURRENT LIABILITIES

689,857

620,260

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

689,855

620,258

SHAREHOLDERS' FUNDS

689,857

620,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 11 September 2025 and were signed by:

B P Doran - Director

1.	STATUTORY INFORMATION

B D Brickwork Ltd is a private company, limited by shares , registered in Northern Ireland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 23 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2024

168,932

8,530

2,617

180,079

Additions

24,127

-

2,415

26,542

At 31 January 2025

193,059

8,530

5,032

206,621

DEPRECIATION

At 1 February 2024

61,306

3,190

2,317

66,813

Charge for year

22,099

1,068

351

23,518

At 31 January 2025

83,405

4,258

2,668

90,331

NET BOOK VALUE

At 31 January 2025

109,654

4,272

2,364

116,290

At 31 January 2024

107,626

5,340

300

113,266

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST

At 1 February 2024

and 31 January 2025

62,010

DEPRECIATION

At 1 February 2024

and 31 January 2025

29,327

NET BOOK VALUE

At 31 January 2025

32,683

At 31 January 2024

32,683

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

306,355

Additions

47,059

At 31 January 2025

353,414

NET BOOK VALUE

At 31 January 2025

353,414

At 31 January 2024

306,355

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

79,058

1,072

Other debtors

45,438

62,132

124,496

63,204

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

32,771

6,721

Taxation and social security

87,272

40,808

Other creditors

251,806

310,372

371,849

357,901

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 January 2025 and the period ended 31 January 2024:

31.1.25

31.1.24

£

£

B P Doran

Balance outstanding at start of year

(455

)

(570

)

Amounts advanced

55,330

72,115

Amounts repaid

(54,910

)

(72,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(35

)

(455

)