Company registration number: 02505491
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Euro Brick Systems Limited
Pages for filing with the Registrar
Company registration number: 02505491
Euro Brick Systems Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 8,972 16,537
8,972 16,537
Current assets
Stocks 331,915 405,378
Debtors 228,667 304,190
Cash at bank and in hand 2,371,438 2,668,753
2,932,020 3,378,321
Creditors: amounts falling due within one
year 		(173,321) (294,283)
Net current assets 2,758,699 3,084,038
Total assets less current liabilities 2,767,671 3,100,575
Provisions for liabilities (64,244) (95,135)
NET ASSETS 2,703,427 3,005,440
Capital and reserves
Called up share capital 144 144
Other reserves 1 1
Profit and loss account 2,703,282 3,005,295
TOTAL EQUITY 2,703,427 3,005,440
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 02505491
Euro Brick Systems Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 12 May 2026 and signed on its behalf by:
Mrs N Haines, Director Mr R Haines, Director
12 May 2026 12 May 2026
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Euro Brick Systems Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Euro Brick Systems Limited is a private company registered in England and Wales. Its registered number is 02505491. The company is limited by shares. Its registered office is Unit 5 Newbridge Trading Estate, Newbridge Close, Bristol, Avon, BS4 4AX.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Website - 25% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Fixtures & fittings - 25% straight line
Computer equipment - 33% straight line
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Euro Brick Systems Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 8 (2024 - 8).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2025 202,187
Additions 6,362
At 31 December 2025 208,549
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Euro Brick Systems Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Depreciation
At 1 January 2025 185,650
Charge for year 13,927
At 31 December 2025 199,577
Net book value
At 31 December 2025 8,972
At 31 December 2024 16,537
If Plant and machinery had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 208,549 202,187
Accumulated depreciation 199,577 185,650
5 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
Richard Haines
Balance outstanding at start of year 343 21,752
Amounts advanced - 343
Amounts repaid (375) (21,752)
Balance outstanding at end of year (32) 343
2025 2024
£ £
Nicola Haines
Balance outstanding at start of year 310 19,903
Amounts advanced - 310
Amounts repaid (375) (19,903)
Balance outstanding at end of year (65) 310
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Euro Brick Systems Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Advances, credit and guarantees granted to directors - continued
2025 2024
£ £
Dena Mayes
Balance outstanding at start of year 369 23,817
Amounts advanced - 366
Amounts repaid (375) (23,814)
Balance outstanding at end of year (6) 369
6 Related party transactions
During the year the company paid dividends of £221,658 (2024 - £172,988) to its parent company, Euro Brick Holdings Limited.

At the year end Euro Brick Holdings Limited owed the company £750 (2022 - £750).
7 Controlling party
The controlling party is Euro Brick Holdings Limited.

The ultimate controlling party is the Board of Directors.
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