L. G. Blower Specialist Bricklayer Limited 30/04/2025 iXBRL

Company registration number: 04716338

L. G. BLOWER SPECIALIST BRICKLAYER LIMITED

UNAUDITED FILLETED FINANCIAL STATEMENTS

30 April 2025

L. G. BLOWER SPECIALIST BRICKLAYER LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

L. G. BLOWER SPECIALIST BRICKLAYER LIMITED

DIRECTORS AND OTHER INFORMATION


	Directors	Mr L G Blower
		Mrs E A Blower


	Secretary	Mrs E A Blower


	Company number	04716338


	Registered office	Countrywide House
		Knights Way
		Battlefield Enterprise Park
		Shrewsbury
		SY1 3AB


	Business address	10 Henry Close
		Battlefield Enterprise Park
		Shrewsbury
		Shropshire
		SY1 3TJ


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

L. G. BLOWER SPECIALIST BRICKLAYER LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF L. G. BLOWER SPECIALIST BRICKLAYER LIMITED

YEAR ENDED 30TH APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of L. G. Blower Specialist Bricklayer Limited for the year ended 30 April 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of L. G. Blower Specialist Bricklayer Limited, as a body, in accordance with the terms of our engagement letter dated 15 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of L. G. Blower Specialist Bricklayer Limited and state those matters that we have agreed to state to the board of directors of L. G. Blower Specialist Bricklayer Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than L. G. Blower Specialist Bricklayer Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that L. G. Blower Specialist Bricklayer Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of L. G. Blower Specialist Bricklayer Limited. You consider that L. G. Blower Specialist Bricklayer Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of L. G. Blower Specialist Bricklayer Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

14 January 2026

L. G. BLOWER SPECIALIST BRICKLAYER LIMITED

STATEMENT OF FINANCIAL POSITION

30TH APRIL 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	104,118		129,519
		_______		_______
			104,118		129,519

Current assets
Stocks		187,730		15,000
Debtors	6	618,734		661,322
Cash at bank and in hand		368,158		431,016
		_______		_______
		1,174,622		1,107,338
Creditors: amounts falling due
within one year	7	( 338,942)		( 271,000)
		_______		_______
Net current assets			835,680		836,338
			_______		_______
Total assets less current liabilities			939,798		965,857


Provisions for liabilities			( 26,029)		( 32,380)

			_______		_______
Net assets			913,769		933,477
			_______		_______

Capital and reserves
Called up share capital			4		4
Profit and loss account			913,765		933,473
			_______		_______
Shareholders funds			913,769		933,477
			_______		_______

For the year ending 30 April 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 07 January 2026 , and are signed on behalf of the board by:

Mr L G Blower Mrs E A Blower

Director Director

Company registration number: 04716338

L. G. BLOWER SPECIALIST BRICKLAYER LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 30TH APRIL 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 May 2023	4	934,484	934,488

Profit for the year		150,989	150,989
	_______	_______	_______
Total comprehensive income for the year	-	150,989	150,989

Dividends paid and payable		( 152,000)	( 152,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 152,000)	( 152,000)

	_______	_______	_______
At 30 April 2024 and 1 May 2024	4	933,474	933,478

Profit for the year		144,791	144,791
	_______	_______	_______
Total comprehensive income for the year	-	144,791	144,791

Dividends paid and payable		( 164,500)	( 164,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 164,500)	( 164,500)

	_______	_______	_______
At 30 April 2025	4	913,765	913,769
	_______	_______	_______

L. G. BLOWER SPECIALIST BRICKLAYER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30TH APRIL 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Battlefield Enterprise Park, Shrewsbury, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Stocks

Stock is included at the lower of cost or estimated selling price less costs to complete and sell.

Construction contracts

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 8 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 May 2024	19,115	65,136	143,616	227,867
Additions	1,265	2,514	-	3,779
	_______	_______	_______	_______
At 30 April 2025	20,380	67,650	143,616	231,646
	_______	_______	_______	_______
Depreciation
At 1 May 2024	13,006	34,833	50,510	98,349
Charge for the year	1,074	4,829	23,276	29,179
	_______	_______	_______	_______
At 30 April 2025	14,080	39,662	73,786	127,528
	_______	_______	_______	_______
Carrying amount
At 30 April 2025	6,300	27,988	69,830	104,118
	_______	_______	_______	_______
At 30 April 2024	6,109	30,303	93,106	129,518
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	236,535	361,010
Other debtors	382,199	300,312
	_______	_______
	618,734	661,322
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	15,802	8,773
Trade creditors	218,568	122,300
Corporation tax	54,679	58,163
Social security and other taxes	16,940	45,458
Other creditors	32,953	36,306
	_______	_______
	338,942	271,000
	_______	_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr L G Blower	39,315	( 40,000)	418	( 267)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr L G Blower	( 4,792)	-	44,107	39,315
		_______	_______	_______	_______