REGISTERED NUMBER: 08981905 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Winters & Cleaver Brickwork Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S D Cleaver

L J Winters

REGISTERED OFFICE:

Haywicks Farm Haywicks Lane

Hardwicke

Gloucester

GL2 3QE

REGISTERED NUMBER:

08981905 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Lloyds Bank

19 Eastgate Street

Gloucester

Gloucestershire

GL1 1NU

FIXED ASSETS

Tangible assets

4

79,169

48,923

Investment property

5

190,000

180,000

269,169

228,923

CURRENT ASSETS

Debtors

6

25,554

38,935

Cash at bank

33,057

133,673

58,611

172,608

CREDITORS

Amounts falling due within one year

7

117,208

121,785

NET CURRENT (LIABILITIES)/ASSETS

(58,597

)

50,823

TOTAL ASSETS LESS CURRENT LIABILITIES

210,572

279,746

CREDITORS

Amounts falling due after more than one year

8

(50,800

)

(57,635

)

PROVISIONS FOR LIABILITIES

(28,855

)

(18,794

)

NET ASSETS

130,917

203,317

CAPITAL AND RESERVES

Called up share capital

6

6

Fair value reserve

10

27,189

19,689

Retained earnings

103,722

183,622

SHAREHOLDERS' FUNDS

130,917

203,317

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 29 August 2025 and were signed on its behalf by:

L J Winters - Director

S D Cleaver - Director

1.	STATUTORY INFORMATION

Winters & Cleaver Brickwork 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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 the income statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

Despite net current liabilities of £58,597 at 31 March 2025, the accounts have been prepared on a going concern basis. The directors have reviewed the future cash flows of the business and expressed their willingness to financially support the company for the foreseeable future, therefore considers it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2024

864

926

77,958

745

80,493

Additions

355

-

87,195

-

87,550

Disposals

-

-

(54,958

)

-

(54,958

)

At 31 March 2025

1,219

926

110,195

745

113,085

Depreciation

At 1 April 2024

247

784

29,794

745

31,570

Charge for year

243

36

26,111

-

26,390

Eliminated on disposal

-

-

(24,044

)

-

(24,044

)

At 31 March 2025

490

820

31,861

745

33,916

Net book value

At 31 March 2025

729

106

78,334

-

79,169

At 31 March 2024

617

142

48,164

-

48,923

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2024

180,000

Revaluations

10,000

At 31 March 2025

190,000

Net book value

At 31 March 2025

190,000

At 31 March 2024

180,000

Although a formal revaluation has not taken place during the year, the directors have reviewed the local property market and the sales of similar properties. Further to their review, the directors have deemed that the fair value of the investment property has not increased during the year.

If investment properties had not been revalued they would have been included at the historical cost of £153,748 (2024 - £153,748).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

17,000

20,000

Other debtors

8,554

18,935

25,554

38,935

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

6,834

6,521

Trade creditors

375

172

Taxation and social security

87,241

98,880

Other creditors

22,758

16,212

117,208

121,785

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

50,800

57,635

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

20,025

28,270

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/25

31/3/24

£

£

Bank loans

57,634

64,156

The bank loan is secured by fixed and floating charges over the company's investment property.

10.

RESERVES

Fair

value

reserve

£

At 1 April 2024

19,689

Fair value gains

7,500

At 31 March 2025

27,189

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31/3/25

31/3/24

£

£

S D Cleaver

Balance outstanding at start of year

10,623

-

Amounts advanced

-

10,623

Amounts repaid

(10,623

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

10,623

The above unsecured loan to the directors, included within other debtors has been repaid within 9 months of the previous year end.

12.	RELATED PARTY DISCLOSURES

L J Winters

Director

At 31 March 2025, the company owed the director £9,634 (2024 - £8,585). This unsecured loan is interest free and has no fixed repayment terms.

S D Cleaver

Director

At 31 March 2025, the company owed the director £5,740 (2024 - £nil). This unsecured loan is interest free and has no fixed repayment terms.