S Brighten Brickwork Limited

S Brighten Brickwork Limited
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 10665553 S Brighten Brickwork Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	25,022	30,515
		25,022	30,515
Current assets
Stocks		4,200	3,730
Debtors		35,076	31,908
Cash at bank and in hand		1,793	350
		41,069	35,988
Creditors: amount falling due within one year		(78,569)	(73,862)
Net current assets		(37,500)	(37,874)

Total assets less current liabilities		(12,478)	(7,359)
Creditors: amount falling due after more than one year		(38,654)	(38,784)
Net assets		(51,132)	(46,143)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(51,232)	(46,243)
Shareholders' funds		(51,132)	(46,143)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 30 December 2025 and were signed on its behalf by:

-------------------------------
Stephen Frank Brighten
Director

1

S Brighten Brickwork Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

S Brighten Brickwork Limited is a private company, limited by shares, registered in England and Wales, registration number 10665553, registration address 19 Mengham Lane, Hayling Island, Hampshire, PO11 9JT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of services supplied by the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	55,128	55,128
Additions	-	-
Disposals	-	-
At 31 March 2025	55,128	55,128
Depreciation
At 01 April 2024	24,613	24,613
Charge for year	5,493	5,493
On disposals	-	-
At 31 March 2025	30,106	30,106
Net book values
Closing balance as at 31 March 2025	25,022	25,022
Opening balance as at 01 April 2024	-	-

2

Registered Number: 10665553
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
S BRIGHTEN BRICKWORK LIMITED