MANN BRICKWORK LTD - Filleted accounts

Registered number

11747265

MANN BRICKWORK LTD

Filleted Accounts

28 February 2025

MANN BRICKWORK LTD
Registered number:		11747265
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,671			7,812

Current assets
Debtors	4	16,082			18,588
Cash at bank and in hand		8,107			6,559
		24,189			25,147

Creditors: amounts falling due within one year	5	(21,931)			(23,897)

Net current assets			2,258			1,250

Total assets less current liabilities			8,929			9,062

Creditors: amounts falling due after more than one year	6		(1,250)			(6,250)

Provisions for liabilities			(211)			(201)


Net assets			7,468			2,611

Capital and reserves
Called up share capital			100			100
Profit and loss account			7,368			2,511

Shareholders' funds			7,468			2,611

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Mann
Director
Approved by the board on 16 September 2025

MANN BRICKWORK LTD
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

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

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2
	(This includes the directors)

3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2024	10,231		16,500		26,731
	Additions	1,083		-		1,083
	At 28 February 2025	11,314		16,500		27,814

	Depreciation
	At 1 March 2024	6,335		12,584		18,919
	Charge for the year	1,245		979		2,224
	At 28 February 2025	7,580		13,563		21,143

	Net book value
	At 28 February 2025	3,734		2,937		6,671
	At 29 February 2024	3,896		3,916		7,812


4	Debtors			2025		2024
£					£

	Trade debtors			-		1,833
	Other debtors			16,082		16,755
				16,082		18,588


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			5,000		5,000
	Taxation and social security costs			12,116		14,588
	Other creditors			4,815		4,309
				21,931		23,897


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			1,250		6,250


7	Related party transactions

	There is a balance owed to the directors Mr and Mrs Mann at the year end of £3,765 (2024 - £3,334) being the directors' loan account.


8	Controlling party

	The company is controlled by Mr J Mann by virtue of his shareholding.


9	Other information

	MANN BRICKWORK LTD is a private company limited by shares and incorporated in England. Its registered office is:
	28 Michigan Close
	Kesgrave
	Ipswich
	IP5 1HG