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Registration number: 05754773

Sussex Hand Made Brick Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Sussex Hand Made Brick Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

Sussex Hand Made Brick Limited

Company Information

Director | Mr Harry Thomas Harrison

Company secretary | Ms Claire Louise Clarke

Registered office | Monckton Manor Chevet Lane Notton Wakefield West Yorkshire WF4 2PD

Accountants | Thorntons Chartered Certified Accountants 176-178 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE

Sussex Hand Made Brick Limited

(Registration number: 05754773)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 775,046 | 756,151
Current assets |  |  |
Stocks | 5 | 91,050 | 95,278
Debtors | 6 | 293,550 | 150,728
Cash at bank and in hand |  | 35,700 | 3,351,999
|  | 420,300 | 3,598,005
Creditors: Amounts falling due within one year | 7 | (224,645) | (236,694)
Net current assets |  | 195,655 | 3,361,311
Total assets less current liabilities |  | 970,701 | 4,117,462
Provisions for liabilities |  | (20,544) | (13,862)
Net assets |  | 950,157 | 4,103,600
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 950,156 | 4,103,599
Shareholders' funds |  | 950,157 | 4,103,600

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 October 2025

Sussex Hand Made Brick Limited

(Registration number: 05754773)
Balance Sheet as at 31 March 2025

......................................... Mr Harry Thomas Harrison Director

Sussex Hand Made Brick Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Monckton Manor
Chevet Lane
Notton
Wakefield
West Yorkshire
WF4 2PD

These financial statements were authorised for issue by the director on 23 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Sussex Hand Made Brick Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | Over 50 years
Plant & Machinery | 20% straight line
Fixtures & fittings | 50% straight line
Motor vehicles | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Sussex Hand Made Brick Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2024 - 15).

Sussex Hand Made Brick Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 687,410 | 8,214 | 281,602 | 24,420 | 1,001,646
Additions | - | - | 23,858 | 38,500 | 62,358
Disposals | - | - | (33,300) | - | (33,300)
At 31 March 2025 | 687,410 | 8,214 | 272,160 | 62,920 | 1,030,704
Depreciation
At 1 April 2024 | 4,499 | 7,694 | 226,706 | 6,596 | 245,495
Charge for the year | 542 | 520 | 20,196 | 14,245 | 35,503
Eliminated on disposal | - | - | (25,340) | - | (25,340)
At 31 March 2025 | 5,041 | 8,214 | 221,562 | 20,841 | 255,658
Carrying amount
At 31 March 2025 | 682,369 | - | 50,598 | 42,079 | 775,046
At 31 March 2024 | 682,911 | 520 | 54,896 | 17,824 | 756,151

Included within the net book value of land and buildings above is £682,369 (2024 - £682,911) in respect of freehold land and buildings.

Sussex Hand Made Brick Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 91,050 | 95,278

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 174,125 | 144,877
Amounts owed by related parties | 10 | 105,000 | -
Other debtors |  | 861 | 36
Prepayments |  | 13,564 | 5,815
|  | 293,550 | 150,728

Sussex Hand Made Brick Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 97,685 | 101,711
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | 57 | 57
Taxation and social security |  | 38,074 | 68,935
Accruals and deferred income |  | 86,807 | 63,938
Other creditors |  | 2,022 | 2,053
|  | 224,645 | 236,694

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

9 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £3,405,789.00 (2024 - £Nil) per each Ordinary |  | 3,405,789 |  | -

10 | Related party transactions

Summary of transactions with parent

Gordon Harrison Limited

Loans to related parties

Sussex Hand Made Brick Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2025 | Parent £ | Total £
Advanced | 105,000 | 105,000
At end of period | 105,000 | 105,000

Loans from related parties

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 57 | 57
At end of period | 57 | 57

2024 | Entities with joint control or significant influence £ | Total £
At start of period | 57 | 57
At end of period | 57 | 57