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COMPANY REGISTRATION NUMBER: 08879615

Golden Trowel Brickwork Ltd

Filleted Unaudited Financial Statements

28 February 2025

Golden Trowel Brickwork Ltd

Statement of Financial Position

28 February 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 9,916 | 722

Current assets

Debtors | 6 | 1,692 |  | 2,214
Cash at bank and in hand | 309 |  | 9
| ------- |  | -------
| 2,001 |  | 2,223

Creditors: amounts falling due within one year | 7 | 60,103 |  | 67,686
| -------- |  | --------
Net current liabilities |  | 58,102 | 65,463
|  | -------- | --------
Total assets less current liabilities |  | ( 48,186) | ( 64,741)

Creditors: amounts falling due after more than one year | 8 |  | 8,574 | –
|  | -------- | --------
Net liabilities |  | ( 56,760) | ( 64,741)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | ( 56,860) | ( 64,841)
|  | -------- | --------
Shareholders deficit |  | ( 56,760) | ( 64,741)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Golden Trowel Brickwork Ltd

Statement of Financial Position (continued)

28 February 2025
These financial statements were approved by the board of directors and authorised for issue on 6 May 2026 , and are signed on behalf of the board by:

Mr L Birkett
Director

Company registration number: 08879615

Golden Trowel Brickwork Ltd

Notes to the Financial Statements

Year ended 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 12 Old Bond Street, Mayfair, London, W1S 4PW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis. The director is satisfied that the company will continue in operational existence for the foreseeable future, subject to their ongoing support.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 March 2024 | – | 1,517 | 1,517
Additions | 9,999 | – | 9,999
| ------- | ------- | --------
At 28 February 2025 | 9,999 | 1,517 | 11,516
| ------- | ------- | --------
Depreciation |  |  |
At 1 March 2024 | – | 795 | 795
Charge for the year | 625 | 180 | 805
| ------- | ------- | --------
At 28 February 2025 | 625 | 975 | 1,600
| ------- | ------- | --------
Carrying amount |  |  |
At 28 February 2025 | 9,374 | 542 | 9,916
| ------- | ------- | --------
At 29 February 2024 | – | 722 | 722
| ------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 1,692 | 2,214
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | – | 301
Social security and other taxes | 2,360 | –
Other creditors | 57,743 | 67,385
| -------- | --------
| 60,103 | 67,686
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 8,574 | –
| ------- | ----

9. Directors' advances, credits and guarantees
At the balance sheet date, the company owed £49,908 to it's director (2024: £63,203) the loan is interest free and repayable on demand.