BRICK HOMES LIMITED


Directors	BRANNAN, Robert James
	PATEL, Brijeshkumar Amratbhai


Registered Address	95 Atwood Road
	Didsbury
	Manchester
	M20 6JW


Registered Number	10908247 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		527,470		527,470
			527,470		527,470
Current assets
Cash at bank and on hand		4,638		7,312
		4,638		7,312
Creditors amounts falling due within one year	4	(2,064)		(3,345)
Net current assets (liabilities)			2,574		3,967
Total assets less current liabilities			530,044		531,437
Creditors amounts falling due after one year	5		(532,762)		(532,819)
Provisions for liabilities	6		(1,900)		(1,900)
Net assets			(4,618)		(3,282)
Capital and reserves
Called up share capital			100		100
Revaluation reserve			8,100		8,100
Profit and loss account			(12,818)		(11,482)
Shareholders' funds			(4,618)		(3,282)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 May 2026, and are signed on its behalf by:

BRANNAN, Robert James
Director

PATEL, Brijeshkumar Amratbhai
Director

Registered Company No. 10908247

BRICK HOMES LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised at the stage income is received and the period it relates to.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	A revaluation of investment properties was considered during the year, the directors felt there had been no change.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Investment property


		£
	Fair value at 01 September 24	527,470
	At 31 August 25	527,470

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,008	960
Other creditors	-	1,425
Accrued liabilities and deferred income	1,056	960
Total	2,064	3,345


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	382,862	382,919
Other creditors	149,900	149,900
Total	532,762	532,819

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,900	1,900
Total	1,900	1,900