REGISTERED NUMBER: 09231513 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

S & C BRICKWORKS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Steel

REGISTERED OFFICE:

Unit 2

70 Cross Street

Sudbury

Suffolk

CO10 2DJ

REGISTERED NUMBER:

09231513 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

38,397

Tangible assets

4

32,268

CURRENT ASSETS

63,958

Stocks

37,122

544,644

Debtors

5

708,137

115,227

Cash at bank and in hand

145,455

723,829

890,714

CREDITORS

204,847

Amounts falling due within one year

6

281,998

518,982

NET CURRENT ASSETS

608,716

557,379

TOTAL ASSETS LESS CURRENT LIABILITIES

640,984

CREDITORS

(31,789

)

Amounts falling due after more than one year

7

(20,371

)

(9,599

)

PROVISIONS FOR LIABILITIES

(8,067

)

515,991

NET ASSETS

612,546

CAPITAL AND RESERVES

2

Called up share capital

10

2

515,989

Retained earnings

612,544

515,991

SHAREHOLDERS' FUNDS

612,546

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 May 2026 and were signed by:

R Steel - Director

1.	STATUTORY INFORMATION

S & C Brickworks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

Turnover

Turnover represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing trade debtor and work in progress balances.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

Totals

machinery

fittings

vehicles

equipment

£

£

£

£

£

COST

At 1 October 2024

88,438

13,608

-

71,944

2,886

Additions

5,587

3,124

591

-

1,872

Disposals

(4,747

)

(4,299

)

-

-

(448

)

At 30 September 2025

89,278

12,433

591

71,944

4,310

DEPRECIATION

At 1 October 2024

50,041

8,370

-

39,843

1,828

Charge for year

10,756

1,873

147

8,025

711

Eliminated on disposal

(3,787

)

(3,429

)

-

-

(358

)

At 30 September 2025

57,010

6,814

147

47,868

2,181

NET BOOK VALUE

At 30 September 2025

32,268

5,619

444

24,076

2,129

At 30 September 2024

38,397

5,238

-

32,101

1,058

Included in fixed assets are certain assets held under hire purchase agreements. As at 30 September 2025 the net book value of these assets is £11,701 (2024 - £15,601). The related depreciation charge for the year is £3,900 (2024 - £5,201).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

334,823

227,528

Amounts owed by associates

264,995

215,000

Other debtors

108,319

102,116

708,137

544,644

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

5,556

6,250

Hire purchase contracts (see note 8)

8,872

8,419

Trade creditors

69,447

24,927

Taxation and social security

99,618

118,018

Other creditors

98,505

47,233

281,998

204,847

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

20,371

22,917

Hire purchase contracts (see note 8)

-

8,872

20,371

31,789

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.9.25

30.9.24

£

£

Net obligations repayable:

Within one year

8,872

8,419

Between one and five years

-

8,872

8,872

17,291

The company has fixed hire purchase commitments amounting to £9,745 per annum under non-cancellable finance contracts. These commitments are due to finish in September 2026.

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

8,872

17,291

These loan are secured against the assets in which they relate to.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2

Ordinary

£1

2

2

11.	CAPITAL COMMITMENTS

30.9.25

30.9.24

£

£

Contracted but not provided for in the

financial statements

21,000

-