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REGISTERED NUMBER: 02524270 (England and Wales)

| Brick Store Limited |

| Financial Statements |

| for the Year Ended 31 August 2025 |

Brick Store Limited (Registered number: 02524270)

Contents of the Financial Statements

for the year ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Brick Store Limited

Company Information

for the year ended 31 August 2025

| DIRECTORS: | MS Graham

| A Graham

| MJ Graham

| IM Graham

| SECRETARY: | JA Pennell

| REGISTERED OFFICE: | Richard Street

| Off Warrington Road

| Wigan

| Lancashire

| WN3 4JN

| REGISTERED NUMBER: | 02524270 (England and Wales)

| AUDITORS: | McMillan & Co LLP

| Chartered Accountants and

| Statutory Auditor

| 28 Eaton Avenue

| Matrix Office Park

| Buckshaw Village

| Chorley

| Lancashire

| PR7 7NA

Brick Store Limited (Registered number: 02524270)

Balance Sheet

31 August 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 479,942 |  | 490,688 |  |

CURRENT ASSETS

Stocks | 2,152,412 |  | 2,104,037 |  |

Debtors | 5 | 1,385,055 |  | 1,490,377 |  |

Cash at bank and in hand | 146,376 |  | 149,122 |  |

3,683,843 |  | 3,743,536 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,388,864 |  | 1,224,077 |  |

NET CURRENT ASSETS | 2,294,979 |  | 2,519,459 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,774,921 |  | 3,010,147 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (68,123 | ) |

PROVISIONS FOR LIABILITIES | 10 | - |  | (1,926 | ) |

NET ASSETS | 2,774,921 |  | 2,940,098 |  |

CAPITAL AND RESERVES

Called up share capital | 42,000 |  | 42,000 |  |

Revaluation reserve | 11 | 199,864 |  | 199,864 |  |

Retained earnings | 2,533,057 |  | 2,698,234 |  |

SHAREHOLDERS' FUNDS | 2,774,921 |  | 2,940,098 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 February 2026 and were signed on its behalf by:

MS Graham - Director

Brick Store Limited (Registered number: 02524270)

Notes to the Financial Statements

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| Brick Store 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| Amounts are rounded to the nearest £1.

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 as modified by the revaluation of certain assets.

| Despite the reduction in trade following the post-pandemic increase, the company remains in a strong position. The directors have reviewed the trading position for the next 12 months, and have confirmed that a going concern basis is appropriate.

| 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.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 20% on cost

| The company revalued assets on transition to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". It does not have a policy of triennial revaluations.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial instruments are classified and accounted for according to the substance of the contractual arrangement as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Brick Store Limited (Registered number: 02524270)

Notes to the Financial Statements - continued

for the year ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 17 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings |

| £ | £ | £

| COST OR VALUATION

| At 1 September 2024 | 481,954 |  | 146,156 |  | 26,756 |  |

| Additions | 12,377 |  | - |  | 1,635 |  |

| Disposals | - |  | - |  | - |  |

| At 31 August 2025 | 494,331 |  | 146,156 |  | 28,391 |  |

| DEPRECIATION

| At 1 September 2024 | 133,932 |  | 94,077 |  | 22,487 |  |

| Charge for year | 5,614 |  | 27,390 |  | 1,394 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 August 2025 | 139,546 |  | 121,467 |  | 23,881 |  |

| NET BOOK VALUE

| At 31 August 2025 | 354,785 |  | 24,689 |  | 4,510 |  |

| At 31 August 2024 | 348,022 |  | 52,079 |  | 4,269 |  |

Brick Store Limited (Registered number: 02524270)

Notes to the Financial Statements - continued

for the year ended 31 August 2025

4. | TANGIBLE FIXED ASSETS - continued

Motor | Computer |

vehicles | equipment | Totals |

| £ | £ | £

| COST OR VALUATION

| At 1 September 2024 | 120,138 |  | 89,909 |  | 864,913 |  |

| Additions | 97,669 |  | 712 |  | 112,393 |  |

| Disposals | (90,805 | ) | - |  | (90,805 | ) |

| At 31 August 2025 | 127,002 |  | 90,621 |  | 886,501 |  |

| DEPRECIATION

| At 1 September 2024 | 41,225 |  | 82,504 |  | 374,225 |  |

| Charge for year | 30,284 |  | 3,042 |  | 67,724 |  |

| Eliminated on disposal | (35,390 | ) | - |  | (35,390 | ) |

| At 31 August 2025 | 36,119 |  | 85,546 |  | 406,559 |  |

| NET BOOK VALUE

| At 31 August 2025 | 90,883 |  | 5,075 |  | 479,942 |  |

| At 31 August 2024 | 78,913 |  | 7,405 |  | 490,688 |  |

| Cost or valuation at 31 August 2025 is represented by:

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings |

| £ | £ | £

| Valuation in 2006 | 199,863 |  | - |  | - |  |

| Cost | 294,468 |  | 146,156 |  | 28,391 |  |

494,331 |  | 146,156 |  | 28,391 |  |

Motor | Computer |

vehicles | equipment | Totals |

| £ | £ | £

| Valuation in 2006 | - |  | - |  | 199,863 |  |

| Cost | 127,002 |  | 90,621 |  | 686,638 |  |

127,002 |  | 90,621 |  | 886,501 |  |

| If freehold land and property had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

| £ | £

| Cost | 282,091 |  | 282,091 |  |

| Value of land in freehold land and buildings | 100,800 |  | 100,800 |  |

Brick Store Limited (Registered number: 02524270)

Notes to the Financial Statements - continued

for the year ended 31 August 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 1,375,652 |  | 1,465,367 |  |

| Other debtors | 2,010 |  | 25,010 |  |

| Deferred tax asset

| Accelerated capital allowances | 7,393 |  | - |  |

1,385,055 |  | 1,490,377 |  |

| Movement on the deferred tax asset is set out in note 12.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts (see note 8) | 68,182 |  | 90,909 |  |

| Trade creditors | 635,546 |  | 645,653 |  |

| Corporation tax | 3,223 |  | 40,290 |  |

| Social security and other taxes | 16,077 |  | 15,192 |  |

| VAT | 45,920 |  | 101,187 |  |

| Other creditors | 510,911 |  | 261,553 |  |

| Accruals and deferred income | 109,005 |  | 69,293 |  |

1,388,864 |  | 1,224,077 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans (see note 8) | - |  | 68,123 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 68,182 |  | 90,909 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 68,123 |  |

Brick Store Limited (Registered number: 02524270)

Notes to the Financial Statements - continued

for the year ended 31 August 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | 68,182 |  | 159,032 |  |

| Other creditors | 526,792 |  | 261,553 |  |

594,974 |  | 420,585 |  |

| The bank loan is a Coronavirus Business Interruption Loan. This is partially guaranteed by the Government, but has been treated as a secured debt as the lender holds a debenture over the property and assets held by the business.

| Other creditors includes amounts owed on debts which are subject to invoice discounting. This creditor is secured by the net book debt of the company.

| Hire purchase liabilities are secured by the underlying assets.

10. | PROVISIONS FOR LIABILITIES

2024 |

| £

| Deferred tax

| Accelerated capital allowances | 1,926 |  |

Deferred tax |

| £

| Balance at 1 September 2024 | 1,926 |  |

| Credit to Statement of Income and Retained Earnings during year | (9,319 | ) |

| Balance at 31 August 2025 | (7,393 | ) |

11. | RESERVES

Revaluation |

reserve |

| £

| At 1 September 2024

| and 31 August 2025 | 199,864 |  |

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Neil McMillan FCA (Senior Statutory Auditor)

| for and on behalf of McMillan & Co LLP

13. | ULTIMATE CONTROLLING PARTY

| The controlling party and ultimate controlling party is MS Graham by virtue of his shareholdings.