BRICK TINT (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G M Smith

REGISTERED OFFICE:

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

REGISTERED NUMBER:

06771196 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Oakhurst House

57 Ashbourne Road

Derby

Derbyshire

DE22 3FS

FIXED ASSETS

Tangible assets

4

3,079

3,331

CURRENT ASSETS

Stocks

20,000

45,000

Debtors

5

1,100

13,467

Cash at bank and in hand

25,089

22,854

46,189

81,321

CREDITORS

Amounts falling due within one year

6

187,238

169,047

NET CURRENT LIABILITIES

(141,049

)

(87,726

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(137,970

)

(84,395

)

CREDITORS

Amounts falling due after more than one year

7

11,090

14,979

NET LIABILITIES

(149,060

)

(99,374

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(149,160

)

(99,474

)

SHAREHOLDERS' FUNDS

(149,060

)

(99,374

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

G M Smith - Director

1.	STATUTORY INFORMATION

Brick Tint (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value and is calculated on the stage of completion and associated costs in reaching this level.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

1,591

18,950

6,884

27,425

Additions

-

-

749

749

Disposals

(1,591

)

-

-

(1,591

)

At 31 March 2025

-

18,950

7,633

26,583

DEPRECIATION

At 1 April 2024

1,471

16,869

5,754

24,094

Charge for year

30

520

361

911

Eliminated on disposal

(1,501

)

-

-

(1,501

)

At 31 March 2025

-

17,389

6,115

23,504

NET BOOK VALUE

At 31 March 2025

-

1,561

1,518

3,079

At 31 March 2024

120

2,081

1,130

3,331

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

443

Other debtors

1,100

13,024

1,100

13,467

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

37,616

38,833

Trade creditors

85,300

97,072

Taxation and social security

47,291

27,208

Other creditors

17,031

5,934

187,238

169,047

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

11,090

14,979

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

-

1,952

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	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:

2025

2024

£

£

G M Smith

Balance outstanding at start of year

-

32,426

Amounts advanced

-

22,553

Amounts repaid

-

(54,979

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Interest is charged on loans to directors at HMRC approved rates. The amount charged during the year was £nil (2024 - £104).

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, there was £806 (2024 - £786) due from companies under common control included in other debtors. These amounts are interest-free and repayable on demand.