ML Brickwork (Southern) Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 07758695

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		49,454		56,413

			49,454		56,413
CURRENT ASSETS
Stocks		4,795		6,305
Debtors		40,499		130,891
Cash at bank and in hand		201,918		172,427

		247,212		309,623
Creditors: Amounts Falling Due Within One Year		(212,117 )		(282,314 )

NET CURRENT ASSETS (LIABILITIES)			35,095		27,309

TOTAL ASSETS LESS CURRENT LIABILITIES			84,549		83,722

PROVISIONS FOR LIABILITIES
Deferred Taxation	6		(12,364 )		(10,718 )

NET ASSETS			72,185		73,004

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			72,085		72,904

SHAREHOLDERS' FUNDS			72,185		73,004

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ML Brickwork (Southern) Ltd

Abridged Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 5 April 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Matthew Lear

Director

02/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ML Brickwork (Southern) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07758695 . The registered office is 46 Hullbridge, South Woodham Ferrers, Essex, CM3 5NG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	20% reducing ballance basis
Motor Vehicles	20% reducing ballance basis
Computer Equipment	20% reducing ballance basis

2.4. 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.

2.5. 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.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	1	1

	2	2

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ML Brickwork (Southern) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 5 April 2025

4. Tangible Assets

	Total
	£
Cost
As at 6 April 2024	136,074
Additions	5,405

As at 5 April 2025	141,479

Depreciation
As at 6 April 2024	79,661
Provided during the period	12,364

As at 5 April 2025	92,025

Net Book Value
As at 5 April 2025	49,454

As at 6 April 2024	56,413

6. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	12,364	10,718

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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