Interlock Brickwork Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11846464

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,043		19,213

			13,043		19,213
CURRENT ASSETS
Stocks	5	107,209		25,000
Debtors	6	92,979		305,019

		200,188		330,019
Creditors: Amounts Falling Due Within One Year	7	(173,671 )		(182,579 )

NET CURRENT ASSETS (LIABILITIES)			26,517		147,440

TOTAL ASSETS LESS CURRENT LIABILITIES			39,560		166,653

Creditors: Amounts Falling Due After More Than One Year	8		(76,293 )		(118,136 )

NET (LIABILITIES)/ASSETS			(36,733 )		48,517

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			(36,933 )		48,317

SHAREHOLDERS' FUNDS			(36,733)		48,517

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Interlock Brickwork Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Daniel Puleston

Director

23 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Interlock Brickwork Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11846464 . The registered office is 3 Stoke Damerel Business Centre, 5 Church Street, Plymouth, Devon, PL3 4DT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. This depends on the continued financial support of the company's director.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	20% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Interlock Brickwork Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	4,561	46,110	50,671
Additions	697	-	697

As at 31 March 2025	5,258	46,110	51,368

Depreciation
As at 1 April 2024	3,054	28,404	31,458
Provided during the period	965	5,902	6,867

As at 31 March 2025	4,019	34,306	38,325

Net Book Value
As at 31 March 2025	1,239	11,804	13,043

As at 1 April 2024	1,507	17,706	19,213

5. Stocks

	2025	2024
	£	£
Work in progress	107,209	25,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	88,962	252,829
Prepayments and accrued income	-	50,000
VAT	4,017	2,190

	92,979	305,019

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Interlock Brickwork Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,887	3,887
Trade creditors	1,283	29,315
Bank loans and overdrafts	61,673	60,463
Corporation tax	33,633	37,293
Other taxes and social security	54,958	49,760
Other creditors	-	218
Accruals and deferred income	1,450	1,150
Director's loan account	16,787	493

	173,671	182,579

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	9,328
Bank loans	76,293	108,808

	76,293	118,136

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,887	3,887
Later than one year and not later than five years	-	9,328

	3,887	13,215

	3,887	13,215

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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