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Registration number: 08109567

Smith Brickwork Limited
Unaudited Filleted Financial Statements
for the Period from 1 July 2024 to 31 December 2025

Smith Brickwork Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Smith Brickwork Limited

(Registration number: 08109567)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,470 | 4,823
Current assets |  |  |
Debtors | 5 | 442 | 307
Cash at bank and in hand |  | 20,960 | 20,227
|  | 21,402 | 20,534
Creditors: Amounts falling due within one year | 6 | (19,887) | (13,298)
Net current assets |  | 1,515 | 7,236
Net assets |  | 5,985 | 12,059
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 5,983 | 12,057
Shareholders' funds |  | 5,985 | 12,059

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 May 2026

......................................... K Smith Company secretary and director

Smith Brickwork Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
8 Penwood Road
Wash Water
Newbury
Berkshire
RG20 0LR
England

These financial statements were authorised for issue by the director on 3 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The company ceased trading on 31 December 2025. The director does not intend to recommence trading and, accordingly, the financial statements have not been prepared on a going concern basis.
The financial statements have been prepared on a break-up basis. Assets have been stated at their estimated realisable values and liabilities include amounts expected to be settled in the course of closing the company’s affairs.
The director consider that, given the minimal level of reserves and subsequent activity, no material adjustments were required to the carrying values of assets and liabilities.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Smith Brickwork Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance basis
Office equipment | 25% reducing balance basis
Motor vehicles | 20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Smith Brickwork Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Smith Brickwork Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 December 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 9,271 | 3,493 | 8,795 | 21,559
Additions | 1,688 | - | 8,495 | 10,183
Disposals | - | - | (17,290) | (17,290)
At 31 December 2025 | 10,959 | 3,493 | - | 14,452
Depreciation
At 1 July 2024 | 6,499 | 1,442 | 8,795 | 16,736
Charge for the period | 1,272 | 769 | 2,549 | 4,590
Eliminated on disposal | - | - | (11,344) | (11,344)
At 31 December 2025 | 7,771 | 2,211 | - | 9,982
Carrying amount
At 31 December 2025 | 3,188 | 1,282 | - | 4,470
At 30 June 2024 | 2,772 | 2,051 | - | 4,823

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 442 | 307
| 442 | 307

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 41 | 69
Taxation and social security | 2,558 | 4,004
Accruals and deferred income | 1,600 | 1,600
Other creditors | 15,688 | 7,625
| 19,887 | 13,298