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Company No: 12590084 (England and Wales)

# D MITCHELL BRICKWORK CONTRACTORS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

D MITCHELL BRICKWORK CONTRACTORS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

D MITCHELL BRICKWORK CONTRACTORS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2025
D MITCHELL BRICKWORK CONTRACTORS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025

DIRECTOR | D Mitchell

REGISTERED OFFICE | 17 Springbank Road
| Lane End
| Buckinghamshire
| HP14 3GB
| United Kingdom

COMPANY NUMBER | 12590084 (England and Wales)

ACCOUNTANT | S&W Partners (Thames Valley) Limited
| 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB

D MITCHELL BRICKWORK CONTRACTORS LIMITED

## BALANCE SHEET

As at 31 March 2025
D MITCHELL BRICKWORK CONTRACTORS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 283 |  | 567
|  | 283 |  | 567
Current assets |  |  |  |
Debtors | 4 | 37,085 |  | 43,243
Cash at bank and in hand |  | 4 |  | 21,833
|  | 37,089 |  | 65,076
Creditors: amounts falling due within one year | 5 | ( 37,013) |  | ( 39,209)
Net current assets |  | 76 |  | 25,867
Total assets less current liabilities |  | 359 |  | 26,434
Provision for liabilities | 6 | ( 54) |  | ( 108)
Net assets |  | 305 |  | 26,326
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 205 |  | 26,226
Total shareholder's funds |  | 305 |  | 26,326

For the financial 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.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges 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 D Mitchell Brickwork Contractors Limited (registered number: 12590084) were approved and authorised for issue by the Director on 05 November 2025. They were signed on its behalf by:

D Mitchell Director |

D MITCHELL BRICKWORK CONTRACTORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
D MITCHELL BRICKWORK CONTRACTORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 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

D Mitchell Brickwork Contractors Limited (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 17 Springbank Road, Lane End, Buckinghamshire, HP14 3GB, 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 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of D Mitchell Brickwork Contractors Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

##### Turnover

Turnover is measured at the fair value of the consideration received or receivable for the sale of goods and the rendering of services in the normal course of business, and is shown net of discounts and VAT.
Rendering of services
Revenue arises from the provision of construction services.
Revenue is recognised proportionally over the performance of the service contract, by reference to the stage of completion of the transaction at the end of the reporting period.

##### Taxation

Current tax:
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax:
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery etc. | 4 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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### 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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 1,133 |  | 1,133
At 31 March 2025 | 1,133 |  | 1,133
Accumulated depreciation |  |  |
At 01 April 2024 | 566 |  | 566
Charge for the financial year | 284 |  | 284
At 31 March 2025 | 850 |  | 850
Net book value |  |  |
At 31 March 2025 | 283 |  | 283
At 31 March 2024 | 567 |  | 567

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 12,127 |  | 33,914
Other debtors | 24,958 |  | 9,329
| 37,085 |  | 43,243

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

| 2025 |  | 2024
| £ |  | £
Bank overdrafts | 19,177 |  | 0
Trade creditors | 6,208 |  | 14,951
CIS withheld | 8,757 |  | 8,330
Taxation and social security | 2,871 |  | 14,881
Other creditors | 0 |  | 1,047
| 37,013 |  | 39,209

#### 6. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 54 |  | 108

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

At the balance sheet date, the company was owed £18,770 (2024: £8,627) by the director. Interest was charged on the outstanding balance at 2.25%, totalling £337 (2024: Nil)