Company No: 11303794 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr J White

REGISTERED OFFICE	Meal House West Duddo
	Stannington
	Morpeth
	NE61 6BD
	United Kingdom

COMPANY NUMBER

11303794 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2025		2024
		£		£
Fixed assets
Intangible assets		5,370		6,870
Tangible assets	3	61,898		75,725
		67,268		82,595
Current assets
Debtors	4	218,523		167,440
Cash at bank and in hand	5	178,571		35,481
		397,094		202,921
Creditors: amounts falling due within one year	6	( 427,112)		( 127,971)
Net current (liabilities)/assets		(30,018)		74,950
Total assets less current liabilities		37,250		157,545
Creditors: amounts falling due after more than one year	7	( 71,687)		( 102,560)
Net (liabilities)/assets		( 34,437)		54,985
Capital and reserves
Called-up share capital	8	3		1
Profit and loss account		( 34,440 )		54,984
Total shareholders' (deficit)/funds		( 34,437)		54,985

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 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 Profit and Loss Account has not been delivered.

The financial statements of James White Brickwork Limited (registered number: 11303794) were approved and authorised for issue by the Director on 04 December 2025. They were signed on its behalf by:

Mr J White Director

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

James White Brickwork 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 Meal House West Duddo, Stannington, Morpeth, NE61 6BD, 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 James White Brickwork Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue arising from the provision of services is recognised by reference to the stage of completion as follows:
[include details of the specific recognition and measurement policies for each significant type of service provided]
When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Fixtures and fittings	5 years straight line
Computer equipment	20 % reducing balance

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 Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	31,262		97,778		325		2,470		131,835
Additions	0		0		0		1,416		1,416
At 31 March 2025	31,262		97,778		325		3,886		133,251
Accumulated depreciation
At 01 April 2024	10,353		44,386		130		1,241		56,110
Charge for the financial year	4,183		10,678		65		317		15,243
At 31 March 2025	14,536		55,064		195		1,558		71,353
Net book value
At 31 March 2025	16,726		42,714		130		2,328		61,898
At 31 March 2024	20,909		53,392		195		1,229		75,725

4. Debtors

	2025		2024
	£		£
Trade debtors	65,361		39,567
Amounts owed by Group undertakings	110,097		108,096
Other debtors	43,065		19,777
	218,523		167,440

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	178,571		35,481

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	5,556		6,493
Trade creditors	189,610		41,476
Taxation and social security	33,720		48,282
Other creditors	198,226		31,720
	427,112		127,971

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	23,148		0
Other creditors	48,539		102,560
	71,687		102,560

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1
1 Ordinary A share of £ 1.00 (2024: nil shares)	1		0
1 Ordinary B share of £ 1.00 (2024: nil shares)	1		0
	3		1