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Company No: 05781114 (England and Wales)

# P AND O BRICKWORK & BUILDING CONTRACTORS LTD

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

P AND O BRICKWORK & BUILDING CONTRACTORS LTD

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

P AND O BRICKWORK & BUILDING CONTRACTORS LTD

## COMPANY INFORMATION

For the financial year ended 30 April 2025
P AND O BRICKWORK & BUILDING CONTRACTORS LTD

## COMPANY INFORMATION (continued)

For the financial year ended 30 April 2025

Directors | P J Ockenden (Resigned 27 August 2025)
| J C Purnell
| P Withey (Appointed 27 August 2025)

Registered office | Office 14 Courtwick Lane
| Littlehampton
| BN17 7TL
| United Kingdom

Company number | 05781114 (England and Wales)

Accountant | Kreston Reeves LLP
| 9 Donnington Park
| 85 Birdham Road
| Chichester
| West Sussex
| PO20 7AJ

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF P AND O BRICKWORK & BUILDING CONTRACTORS LTD

For the financial year ended 30 April 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF P AND O BRICKWORK & BUILDING CONTRACTORS LTD (continued)

For the financial year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of P and O Brickwork & Building Contractors Ltd for the financial year ended 30 April 2025 which comprise the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that P and O Brickwork & Building Contractors Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of P and O Brickwork & Building Contractors Ltd. You consider that P and O Brickwork & Building Contractors Ltd is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of P and O Brickwork & Building Contractors Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Board of Directors of P and O Brickwork & Building Contractors Ltd, as a body, in accordance with the terms of our engagement letter dated 24 July 2023. Our work has been undertaken solely to prepare for your approval the financial statements of P and O Brickwork & Building Contractors Ltd and state those matters that we have agreed to state to the Board of Directors of P and O Brickwork & Building Contractors Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P and O Brickwork & Building Contractors Ltd and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

9 Donnington Park
85 Birdham Road
Chichester
West Sussex
PO20 7AJ

08 October 2025

P AND O BRICKWORK & BUILDING CONTRACTORS LTD

## BALANCE SHEET

As at 30 April 2025
P AND O BRICKWORK & BUILDING CONTRACTORS LTD

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 77,476 |  | 52,803
Investments | 4 | 34 |  | 34
|  | 77,510 |  | 52,837
Current assets |  |  |  |
Debtors | 5 | 548,256 |  | 560,299
Cash at bank and in hand |  | 621,168 |  | 777,173
|  | 1,169,424 |  | 1,337,472
Creditors: amounts falling due within one year | 6 | ( 317,678) |  | ( 327,561)
Net current assets |  | 851,746 |  | 1,009,911
Total assets less current liabilities |  | 929,256 |  | 1,062,748
Provision for liabilities | 7 | ( 19,370) |  | ( 13,201)
Net assets |  | 909,886 |  | 1,049,547
Capital and reserves |  |  |  |
Called-up share capital | 8 | 200 |  | 200
Profit and loss account |  | 909,686 |  | 1,049,347
Total shareholders' funds |  | 909,886 |  | 1,049,547

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of P and O Brickwork & Building Contractors Ltd (registered number: 05781114) were approved and authorised for issue by the Board of Directors on 08 October 2025. They were signed on its behalf by:

J C Purnell Director |

P AND O BRICKWORK & BUILDING CONTRACTORS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
P AND O BRICKWORK & BUILDING CONTRACTORS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

P and O Brickwork & Building Contractors Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Office 14 Courtwick Lane, Littlehampton, BN17 7TL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 10 years straight line
Vehicles | 25 % reducing balance
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 May 2024 | 19,828 |  | 99,200 |  | 8,257 |  | 127,285
Additions | 0 |  | 46,094 |  | 2,229 |  | 48,323
Disposals | 0 |  | ( 9,500) |  | 0 |  | ( 9,500)
At 30 April 2025 | 19,828 |  | 135,794 |  | 10,486 |  | 166,108
Accumulated depreciation |  |  |  |  |  |  |
At 01 May 2024 | 14,624 |  | 54,609 |  | 5,249 |  | 74,482
Charge for the financial year | 758 |  | 16,972 |  | 1,866 |  | 19,596
Disposals | 0 |  | ( 5,446) |  | 0 |  | ( 5,446)
At 30 April 2025 | 15,382 |  | 66,135 |  | 7,115 |  | 88,632
Net book value |  |  |  |  |  |  |
At 30 April 2025 | 4,446 |  | 69,659 |  | 3,371 |  | 77,476
At 30 April 2024 | 5,204 |  | 44,591 |  | 3,008 |  | 52,803

#### 4. Fixed asset investments

| Investments in associates |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 May 2024 | 34 |  | 34
At 30 April 2025 | 34 |  | 34
Carrying value at 30 April 2025 | 34 |  | 34
Carrying value at 30 April 2024 | 34 |  | 34

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 202,443 |  | 53,308
Amounts owed by Group undertakings | 0 |  | 249,048
Prepayments and accrued income | 328,158 |  | 242,869
VAT recoverable | 7,687 |  | 4,574
Other debtors | 9,968 |  | 10,500
| 548,256 |  | 560,299

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 81,916 |  | 56,554
Amounts owed to directors | 116,321 |  | 94,417
Accruals | 61,335 |  | 69,827
Corporation tax | 47,524 |  | 97,697
Other taxation and social security | 5,340 |  | 1,009
Other creditors | 5,242 |  | 8,057
| 317,678 |  | 327,561

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 13,201) |  | ( 16,879)
(Charged)/credited to the Statement of Income and Retained Earnings | ( 6,169) |  | 3,678
At the end of financial year | ( 19,370) |  | ( 13,201)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 19,370) |  | ( 13,201)

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
200 Ordinary shares of £ 1.00 each | 200 |  | 200

#### 9. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2024: £120,000).