S & E Brickwork Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 03699202

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,098		5,067

			4,098		5,067
CURRENT ASSETS
Debtors	5	98,131		90,052
Cash at bank and in hand		322,067		483,589

		420,198		573,641
Creditors: Amounts Falling Due Within One Year	6	(57,085 )		(85,813 )

NET CURRENT ASSETS (LIABILITIES)			363,113		487,828

TOTAL ASSETS LESS CURRENT LIABILITIES			367,211		492,895

PROVISIONS FOR LIABILITIES
Deferred Taxation			(778 )		(962 )

NET ASSETS			366,433		491,933

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			366,333		491,833

SHAREHOLDERS' FUNDS			366,433		491,933

Page 1

Page 2

S & E Brickwork Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Alan Simpson

Director

06/10/2025

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	100	530,642	530,742
Profit for the year and total comprehensive income	-	66,191	66,191

Dividends paid	-	(105,000)	(105,000)

As at 31 March 2024 and 1 April 2024	100	491,833	491,933


Loss for the year and total comprehensive income	-	(19,500 )	(19,500)

Dividends paid	-	(106,000)	(106,000)

As at 31 March 2025	100	366,333	366,433

1. General Information

S & E Brickwork Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03699202 . The registered office is 107 Paper Mill Lane, Bramford, Ipswich, IP8 4BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

15% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the Profit and Loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 4

Page 5

S & E Brickwork Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	8,602
Disposals	(399 )

As at 31 March 2025	8,203

Depreciation
As at 1 April 2024	3,535
Provided during the period	725
Disposals	(155 )

As at 31 March 2025	4,105

Net Book Value
As at 31 March 2025	4,098

As at 1 April 2024	5,067

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	91,605	55,840
Other debtors	6,526	34,212

	98,131	90,052

Page 5

Page 6

S & E Brickwork Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,167	19,822
Other creditors	29,436	33,197
Taxation and social security	9,482	32,794

	57,085	85,813

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Alan Simpson	30,462	-	30,462	-	-

The above loan is unsecured and repayable on demand. Interest has been charged at HMRC beneficial loan interest rate applicable for the year

Page 6