REGISTERED NUMBER: 11194556 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MS BRICK CUTTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Scanlon

REGISTERED OFFICE:

Unit 1 Hill Court

Transbritannia

Enterprise Park

Blaydon on Tyne

Tyne and Wear

NE21 5NH

REGISTERED NUMBER:

11194556 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

418

724

CURRENT ASSETS

Debtors

5

26,225

29,103

Cash at bank and in hand

3,792

1,245

30,017

30,348

CREDITORS

Amounts falling due within one year

6

32,115

28,200

NET CURRENT (LIABILITIES)/ASSETS

(2,098

)

2,148

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,680

)

2,872

PROVISIONS FOR LIABILITIES

79

138

NET (LIABILITIES)/ASSETS

(1,759

)

2,734

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,760

)

2,733

(1,759

)

2,734

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

M Scanlon - Director

1.	STATUTORY INFORMATION

MS Brick Cutting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis. At the balance sheet date liabilities exceeded assets by £1,759 after the inclusion of directors' loan accounts amounting to £6,800. In the directors' opinion the company will continue in existence for the foreseeable future with the directors continued support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

9,501

Additions

305

Disposals

(300

)

At 31 March 2025

9,506

DEPRECIATION

At 1 April 2024

8,777

Charge for year

461

Eliminated on disposal

(150

)

At 31 March 2025

9,088

NET BOOK VALUE

At 31 March 2025

418

At 31 March 2024

724

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

22,677

25,300

Other debtors

3,548

3,803

26,225

29,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

5,277

5,755

Taxation and social security

2,444

5,247

Other creditors

24,394

17,198

32,115

28,200

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

14,500

9,667

Between one and five years

10,875

-

25,375

9,667

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

M Scanlon

Balance outstanding at start of year

(4,290

)

(3,530

)

Amounts repaid

(2,510

)

(760

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(6,800

)

(4,290

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Scanlon.