REGISTERED NUMBER: 09493446 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CREATIVE BRICK CUTTERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Reyes

REGISTERED OFFICE:

Mill Race

New Road

Aldham

Colchester

Essex

CO6 3QT

REGISTERED NUMBER:

09493446 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Tangible assets

4

34,630

42,219

CURRENT ASSETS

Stocks

38,000

50,000

Debtors

5

167,908

143,259

Cash at bank and in hand

11,883

59,852

217,791

253,111

CREDITORS

Amounts falling due within one year

6

134,864

124,147

NET CURRENT ASSETS

82,927

128,964

TOTAL ASSETS LESS CURRENT LIABILITIES

117,557

171,183

CREDITORS

Amounts falling due after more than one year

7

(32,421

)

(38,969

)

PROVISIONS FOR LIABILITIES

(5,535

)

(8,025

)

NET ASSETS

79,601

124,189

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

79,501

124,089

SHAREHOLDERS' FUNDS

79,601

124,189

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 29 August 2025 and were signed by:

M A Reyes - Director

1.	STATUTORY INFORMATION

Creative Brick Cutters 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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within these accounts.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 33 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

127,338

7,622

134,960

Additions

3,954

-

3,954

At 31 March 2025

131,292

7,622

138,914

DEPRECIATION

At 1 April 2024

86,824

5,917

92,741

Charge for year

11,117

426

11,543

At 31 March 2025

97,941

6,343

104,284

NET BOOK VALUE

At 31 March 2025

33,351

1,279

34,630

At 31 March 2024

40,514

1,705

42,219

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

154,838

133,759

Amounts owed by associates

9,500

9,500

Corporation tax repayable

3,170

-

Prepayments and accrued income

400

-

167,908

143,259

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,272

5,672

Trade creditors

44,823

34,277

Corporation Tax

-

3,170

Social security and other taxes

78,379

74,789

Directors loan

62

300

Accruals and deferred income

5,328

5,939

134,864

124,147

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

6,647

6,147

Bank loans - 2-5 years

21,221

22,376

Bank loans more 5 yr by instal

4,553

10,446

32,421

38,969

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,553

10,446

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

38,693

44,641

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

124,089

Deficit for the year

(25,588

)

Dividends

(19,000

)

At 31 March 2025

79,501

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £9,500 (2024 - £16,500) were paid to the director .

12.	ULTIMATE CONTROLLING PARTY