REGISTERED NUMBER: 06692376 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2023 TO 31 DECEMBER 2024

FOR

BRICK & STONE SUPPLIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T M Payne

REGISTERED OFFICE:

5 Nuffield Road

Poole

Dorset

BH17 0SS

REGISTERED NUMBER:

06692376 (England and Wales)

AUDITORS:

Carter & Coley Limited

Chartered Accountants and Statutory Auditor

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

FIXED ASSETS

Tangible assets

4

-

232

CURRENT ASSETS

Debtors

5

31,032

86,774

Cash at bank and in hand

690

434,701

31,722

521,475

CREDITORS

Amounts falling due within one year

6

31,322

52,447

NET CURRENT ASSETS

400

469,028

TOTAL ASSETS LESS CURRENT LIABILITIES

400

469,260

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

-

468,860

400

469,260

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 director and authorised for issue on 18 September 2025 and were signed by:

T M Payne - Director

1.	STATUTORY INFORMATION

Brick & Stone Supplies 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.

The trade of the company has ceased in the period and the accounts have not been prepared on the going concern basis. There are no adjustments necessary as a result of this.

Turnover

Turnover represents goods sold during the period, exclusive of Value Added Tax.

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 etc

-

20% on cost

Fixed assets are initially recognised at cost.

Taxation

Taxation for the period 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 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 period 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 period was 2 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 October 2023

and 31 December 2024

2,456

DEPRECIATION

At 1 October 2023

2,224

Charge for period

232

At 31 December 2024

2,456

NET BOOK VALUE

At 31 December 2024

-

At 30 September 2023

232

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

11,132

86,637

Other debtors

19,900

137

31,032

86,774

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

10,953

38,728

Amounts owed to group undertakings

16,735

-

Taxation and social security

134

9,912

Other creditors

3,500

3,807

31,322

52,447

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew A Clark FCA (Senior Statutory Auditor)

for and on behalf of Carter & Coley Limited

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption in FRS 102 in respect of the disclosure of related party transactions with group companies.

9.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.