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Registered number: 13745886
MCK Brickwork Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
MCK Brickwork Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
MCK Brickwork Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 13745886

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,202 |  | 25,899
|  |  | 30,202 |  | 25,899
CURRENT ASSETS
Debtors | 5 | 831,838 |  | 499,745 |
Cash at bank and in hand |  | 34,342 |  | 283,046 |
|  | 866,180 |  | 782,791 |
Creditors: Amounts Falling Due Within One Year | 6 | (684,663 ) |  | (581,500 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 181,517 |  | 201,291
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 211,719 |  | 227,190
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (13,448 ) |  | (20,982 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,550 ) |  | (6,474 )
NET ASSETS |  |  | 190,721 |  | 199,734
CAPITAL AND RESERVES
Called up share capital | 9 |  | 66 |  | 110
Capital redemption reserve |  |  | 44 |  | -
Profit and Loss Account |  |  | 190,611 |  | 199,624
SHAREHOLDERS' FUNDS |  |  | 190,721 |  | 199,734

Page 1
Page 2
MCK Brickwork Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board

Mr M A Waddell Director
12th February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
MCK Brickwork Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
MCK Brickwork Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13745886 . The registered office is 49 Upton End Road, Shillington, Hitchin, Hertfordshire, SG5 3PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of accounts under FRS 102 requires management to make judgements, estimates and assumptions that affect the value of the turnover and profit reported in the profit and loss account for the financial year and the value of assets and liabilities recorded in the balance sheet.
Construction contracts
Turnover and profit on construction contracts is ascertained in a manner appropriate to the stage of completion of the contract. The stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. All certified and subsequently invoiced values are assessed by and agreed with a third-party professional. The assessment of the final outcome of each contract is determined by the regular review of revenues and cost to complete the contract.
Profit on contracts is only recognised when the Company is satisfied that the risks on a contract have been mitigated to a suitable level so that the outcome of work under the contract can be assessed with reasonable certainty. When it is probable that total contract costs will exceed contract turnover, the expected loss is recognised as an expense immediately.
Variations and claims are recognised once there is sufficient certainty over the probability that they will be received, and the amount can be measured reliably.
Amounts recoverable on contracts represents the excess of the value of surveyed work over amounts invoiced or certified at the balance sheet date. Where amounts invoices or certified at the balance sheet date exceed the amount of work completed, the excess is included within payments on account.
Tangible fixed assets
Useful economic lives of tangible fixed assets are set out in the accounting policies. These estimates are the best estimate based on past experience and expected performance and are regularly reviewed to ensure they remain appropriate.
2.3. Turnover
Turnover on construction contracts is measured at the fair value of consideration receivable and ascertained in a manner appropriate to the stage of completion and the anticipated final value of the contract.
Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is measured at the fair value of consideration received or receivable.
All turnover is stated net of VAT.
Page 3
Page 4
MCK Brickwork Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 | 33% on cost
Motor Vehicles | 25% reducing balance
Computer Equipment | 33% on cost

2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Functional currencies
The financial statements are prepared in Great British Pound (£), which is the currency that the company's income is earned and expenditure is paid. Therefore the company has chosen to select the Great British Pound (£) as its functional and reporting currency.
Page 4
Page 5
MCK Brickwork Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 2,224 | 38,689 | 908 | 41,821
Additions | 17,037 | - | - | 17,037
As at 31 July 2025 | 19,261 | 38,689 | 908 | 58,858
Depreciation
As at 1 August 2024 | 1,230 | 14,389 | 303 | 15,922
Provided during the period | 6,356 | 6,075 | 303 | 12,734
As at 31 July 2025 | 7,586 | 20,464 | 606 | 28,656
Net Book Value
As at 31 July 2025 | 11,675 | 18,225 | 302 | 30,202
As at 1 August 2024 | 994 | 24,300 | 605 | 25,899

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 18,225 |  | 24,300

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 609,630 |  | 448,610
Amounts recoverable on contracts | 123,845 |  | 14,640
Other debtors | 98,363 |  | 36,495
| 831,838 |  | 499,745

Page 5
Page 6
MCK Brickwork Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,533 |  | 7,533
Trade creditors | 181,140 |  | 94,176
Other loans | 25,004 |  | -
Other creditors | 373,243 |  | 388,748
Taxation and social security | 97,743 |  | 91,043
| 684,663 |  | 581,500

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,448 |  | 20,982

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 9,774 |  | 9,774
Later than one year and not later than five years | 17,513 |  | 27,287
| 27,287 |  | 37,061
Less: Finance charges allocated to future periods | 6,306 |  | 8,546
| 20,981 |  | 28,515

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 66 |  | 110

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