Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 false 2024-02-01 false 0 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04141565 2024-02-01 2025-01-31 04141565 2023-02-01 2024-01-31 04141565 2025-01-31 04141565 2024-01-31 04141565 2023-02-01 04141565 c:Director1 2024-02-01 2025-01-31 04141565 d:PlantMachinery 2024-02-01 2025-01-31 04141565 d:PlantMachinery 2025-01-31 04141565 d:PlantMachinery 2024-01-31 04141565 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 04141565 d:OfficeEquipment 2024-02-01 2025-01-31 04141565 d:OfficeEquipment 2025-01-31 04141565 d:OfficeEquipment 2024-01-31 04141565 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 04141565 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 04141565 d:FreeholdInvestmentProperty 2024-02-01 2025-01-31 04141565 d:FreeholdInvestmentProperty 2025-01-31 04141565 d:FreeholdInvestmentProperty 2024-01-31 04141565 d:CurrentFinancialInstruments 2025-01-31 04141565 d:CurrentFinancialInstruments 2024-01-31 04141565 d:Non-currentFinancialInstruments 2025-01-31 04141565 d:Non-currentFinancialInstruments 2024-01-31 04141565 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 04141565 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 04141565 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 04141565 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 04141565 d:ShareCapital 2025-01-31 04141565 d:ShareCapital 2024-01-31 04141565 d:InvestmentPropertiesRevaluationReserve 2025-01-31 04141565 d:InvestmentPropertiesRevaluationReserve 2024-01-31 04141565 d:RetainedEarningsAccumulatedLosses 2025-01-31 04141565 d:RetainedEarningsAccumulatedLosses 2024-01-31 04141565 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 04141565 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 04141565 d:OtherDeferredTax 2025-01-31 04141565 d:OtherDeferredTax 2024-01-31 04141565 c:OrdinaryShareClass1 2024-02-01 2025-01-31 04141565 c:OrdinaryShareClass1 2025-01-31 04141565 c:OrdinaryShareClass1 2024-01-31 04141565 c:OrdinaryShareClass2 2024-02-01 2025-01-31 04141565 c:OrdinaryShareClass2 2025-01-31 04141565 c:OrdinaryShareClass2 2024-01-31 04141565 c:FRS102 2024-02-01 2025-01-31 04141565 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04141565 c:FullAccounts 2024-02-01 2025-01-31 04141565 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04141565 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04141565 DEBNAM BRICKWORKS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
DEBNAM BRICKWORKS LIMITED REGISTERED NUMBER: 04141565 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 21,620 |  | 28,826
Investments | 5 |  | 100 |  | 100
Investment property | 6 |  | 1,732,989 |  | 1,225,839
|  |  | 1,754,709 |  | 1,254,765
CURRENT ASSETS |  |  |  |  |
Debtors | 7 | 208,386 |  | 10,058 |
Cash at bank and in hand |  | 159,915 |  | 623,247 |
|  | 368,301 |  | 633,305 |
Creditors: amounts falling due within one year | 8 | (255,048) |  | (403,124) |
NET CURRENT ASSETS |  |  | 113,253 |  | 230,181
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,867,962 |  | 1,484,946
Creditors: amounts falling due after more than one year | 9 |  | (429,726) |  | -
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 10 |  | (101,862) |  | (103,324)
NET ASSETS |  |  | 1,336,374 |  | 1,381,622
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 11 |  | 2,000 |  | 2,000
Investment property reserve |  |  | 388,312 |  | 388,312
Profit and loss account |  |  | 946,062 |  | 991,310
|  |  | 1,336,374 |  | 1,381,622
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. Page 1
DEBNAM BRICKWORKS LIMITED REGISTERED NUMBER: 04141565 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr S I Debnam
Director
Date: 24 October 2025
The notes on pages 3 to 10 form part of these financial statements. Page 2
DEBNAM BRICKWORKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | GENERAL INFORMATION
The company is limited by shares and incorporated in England and Wales. The address of the registered office is 2 Field End, Balsham, Cambridge, United Kingdom CB21 4EL. The financial statements are presented in sterling, which is the functional currency of the company and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rental income is recognised in the period that it is contractually due. Income from the hire of plant and equipment is recognised in the period that the assets are on hire. Page 3
DEBNAM BRICKWORKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following bases. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Office equipment | - | 33% | Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
DEBNAM BRICKWORKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the director and derived from the current market values based on existing use, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | 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.
3. | EMPLOYEES
| The Company has no employees other than the director, who did not receive any remuneration (2024 - £NIL).
Page 5
DEBNAM BRICKWORKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Office equipment | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 February 2024 | 117,197 | 541 | 117,738
| At 31 January 2025 | 117,197 | 541 | 117,738
| DEPRECIATION |  |  |
| At 1 February 2024 | 88,371 | 541 | 88,912
| Charge for the year on owned assets | 7,206 | - | 7,206
| At 31 January 2025 | 95,577 | 541 | 96,118
| NET BOOK VALUE |  |  |
| At 31 January 2025 | 21,620 | - | 21,620
| At 31 January 2024 | 28,826 | - | 28,826
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| COST OR VALUATION |
| At 1 February 2024 | 100
| At 31 January 2025 | 100
Page 6
DEBNAM BRICKWORKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
6. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 February 2024 | 1,225,839
| Additions at cost | 507,150
| AT 31 JANUARY 2025 | 1,732,989
| COMPRISING |
| Cost | 1,242,898
| Annual revaluation surplus/(deficit): |
| 2024 and earlier | 490,091
| At 31 January 2025 | 1,732,989
The 2025 valuations were made by the director, on an open market value for existing use basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| REVALUATION RESERVES |  |
| At 1 February 2024 | 388,312 | 477,562
| Net deficit in movement properties | - | (89,250)
| AT 31 JANUARY 2025 | 388,312 | 388,312
Page 7
DEBNAM BRICKWORKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 204,486 | 3,081
| Prepayments and accrued income | 3,900 | 6,977
|  | 208,386 | 10,058
Included within other debtors due within one year is an interest free loan to the director, amounting to £150,052 (2024 - £52). The loan was repaid on 22 October 2025.
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 18,188 | 246,338
| Amounts owed to group undertakings | 215,237 | 132,881
| Corporation tax | 10,117 | 12,218
| Other taxation and social security | - | 5
| Other creditors | - | 360
| Accruals and deferred income | 11,506 | 11,322
|  | 255,048 | 403,124
Page 8
DEBNAM BRICKWORKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 364,726 | -
| Other loans | 65,000 | -
|  | 429,726 | -
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 382,914 | 246,338
| Other loans | 65,000 | -
|  | 447,914 | 246,338
| Details of security provided:
Bank loans are secured on properties owned by the group and a guarantee from Debnam Estates Ltd. Other loans are secured on property owned by the company.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Repayable other than by instalments | 146,284 | -
|  | 146,284 | -
The interest rate on the above loan is fixed for 2 years and variable thereafter. The loan is repayable in full in 2043. Page 9
DEBNAM BRICKWORKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
10. | DEFERRED TAXATION
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 103,324 | 135,115
| Charged to profit or loss | (1,462) | (31,791)
| AT END OF YEAR | 101,862 | 103,324
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 84 | 1,546
| Unrealised investment property gains | 101,778 | 101,778
|  | 101,862 | 103,324
11. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 200 (2024 - 200) Ordinary A shares of £1.00 each | 200 | 200
|  | 1,800 (2024 - 1,800) Ordinary shares of £1.00 each | 1,800 | 1,800
|  |  | 2,000 | 2,000
Page 10