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Registered Number: 12284840
Abridged Accounts
for the year ended 31 October 2025
for
WILLMAC BRICKWORK LTD

WILLMAC BRICKWORK LTD Contents Page For the year ended 31 October 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

WILLMAC BRICKWORK LTD Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Positive Payroll Limited 31 October 2025 .................................................... Positive Payroll Limited Suite 10 Old Marsh Farm Barns Welsh Road Deeside Flintshire 02 March 2026 1

WILLMAC BRICKWORK LTD Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 77,182 |  | 41,269
|  | 77,182 |  | 41,269
Current assets |  |  |
Debtors |  | 34,453 |  | 47,522
Cash at bank and in hand |  | 7,370 |  | 170,257
|  | 41,823 |  | 217,779
Creditors: amount falling due within one year |  | (64,276) |  | (71,827)
Net current assets |  | (22,453) |  | 145,952
Total assets less current liabilities |  | 54,729 |  | 187,221
Creditors: amount falling due after more than one year |  | (113,442) |  | (62,330)
Provisions for liabilities |  | (1,554) |  | (7,841)
Net assets |  | (60,267) |  | 117,050
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | (60,269) |  | 117,048
Shareholders' funds |  | (60,267) |  | 117,050
For the year ended 31 October 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. 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 02 March 2026 and were signed on its behalf by:
------------------------------- William McDermott Director
2

WILLMAC BRICKWORK LTD Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information WILLMAC BRICKWORK LTD is a private company, limited by shares, registered in , registration number 12284840, registration address UNIT 3 AV WILDING ESTATES GUILDEN SUTTON LANE, GUILDEN SUTTON, CHESTER, CH3 7EX. 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 goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. 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:
Motor Vehicles | 33% Reducing Balance
Plant and Machinery | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 8).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 November 2024 | 72,869 |  | - |  | 72,869
Additions | - |  | 69,000 |  | 69,000
Disposals | - |  | - |  | -
At 31 October 2025 | 72,869 |  | 69,000 |  | 141,869
Depreciation
At 01 November 2024 | 31,600 |  | - |  | 31,600
Charge for year | 10,317 |  | 22,770 |  | 33,087
On disposals | - |  | - |  | -
At 31 October 2025 | 41,917 |  | 22,770 |  | 64,687
Net book values
Closing balance as at 31 October 2025 | 30,952 |  | 46,230 |  | 77,182
Opening balance as at 01 November 2024 | 41,269 |  | - |  | 41,269
The net book value of Motor Vehicles includes £ 46,230 in respect of assets leased under finance leases or hire purchase contracts.
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3