Kinlan Brickwork Ltd - Filleted accounts

Registered number

07969472

Kinlan Brickwork Ltd

Unaudited Filleted Accounts

31 December 2025

Kinlan Brickwork Ltd
Registered number:		07969472
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		446,723			506,840

Current assets
Work in progress		939,782			1,275,077
Debtors	4	1,778,580			743,801
Cash at bank and in hand		835,603			1,072,878
		3,553,965			3,091,756

Creditors: amounts falling due within one year	5	(2,024,790)			(2,251,692)

Net current assets			1,529,175			840,064

Total assets less current liabilities			1,975,898			1,346,904

Creditors: amounts falling due after more than one year	6		(806,092)			(407,728)



Net assets			1,169,806			939,176

Capital and reserves
Called up share capital			2,500			2,500
Profit and loss account			1,167,306			936,676

Shareholder's funds			1,169,806			939,176

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Hoskinson
Director
Approved by the board on 27 May 2026

Kinlan Brickwork Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% reducing balance
	Motor Vehicles			25% reducing balance
	Fixtures, fittings, tools and equipment			20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					40		37


3	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	94,797		100,104		521,063		715,964
	Additions	-		6,811		49,995		56,806
	At 31 December 2025	94,797		106,915		571,058		772,770

	Depreciation
	At 1 January 2025	4,703		24,983		179,438		209,124
	Charge for the year	9,009		13,133		94,781		116,923
	At 31 December 2025	13,712		38,116		274,219		326,047

	Net book value
	At 31 December 2025	81,085		68,799		296,839		446,723
	At 31 December 2024	90,094		75,121		341,625		506,840


4	Debtors					2025		2024
£							£

	Trade debtors					1,150,293		205,452
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					352,773		372,643
	Other debtors					275,514		165,706
						1,778,580		743,801


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					449,425		417,280
	Obligations under finance lease and hire purchase contracts					85,155		80,428
	Trade creditors					781,467		1,237,737
	Taxation and social security costs					249,171		183,773
	Other creditors					459,572		332,474
						2,024,790		2,251,692


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					578,385		136,819
	Obligations under finance lease and hire purchase contracts					227,707		270,909
						806,092		407,728


7	Other information

	Kinlan Brickwork Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	300 St Mary's Road
	Garston
	Liverpool
	Merseyside
	L19 0NQ