Jay Collins Brickwork Limited 11948533 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is that of brickwork. Digita Accounts Production Advanced 6.30.9574.0 true 11948533 2025-04-01 2026-03-31 11948533 2026-03-31 11948533 core:CurrentFinancialInstruments 2026-03-31 11948533 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 11948533 core:FurnitureFittingsToolsEquipment 2026-03-31 11948533 bus:SmallEntities 2025-04-01 2026-03-31 11948533 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 11948533 bus:FilletedAccounts 2025-04-01 2026-03-31 11948533 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11948533 bus:RegisteredOffice 2025-04-01 2026-03-31 11948533 bus:Director1 2025-04-01 2026-03-31 11948533 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11948533 core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 11948533 core:PlantMachinery 2025-04-01 2026-03-31 11948533 countries:AllCountries 2025-04-01 2026-03-31 11948533 2025-03-31 11948533 core:FurnitureFittingsToolsEquipment 2025-03-31 11948533 2024-04-01 2025-03-31 11948533 2025-03-31 11948533 core:CurrentFinancialInstruments 2025-03-31 11948533 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11948533 core:FurnitureFittingsToolsEquipment 2025-03-31 iso4217:GBP xbrli:pure

Registration number: 11948533

Jay Collins Brickwork Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Jay Collins Brickwork Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Jay Collins Brickwork Limited

(Registration number: 11948533)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 535
Current assets |  |  |
Debtors | 5 | 11,801 | 14,010
Cash at bank and in hand |  | 41 | 3,254
|  | 11,842 | 17,264
Creditors: Amounts falling due within one year | 6 | (11,742) | (10,255)
Net current assets |  | 100 | 7,009
Net assets |  | 100 | 7,544
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | - | 7,444
Shareholders' funds |  | 100 | 7,544

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 May 2026

......................................... Mr J Collins Director

Jay Collins Brickwork Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1 Naples Close
Meir Hay
Stoke-on-Trent
Staffordshire
ST3 5YD

These financial statements were authorised for issue by the director on 21 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Jay Collins Brickwork Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% reducing balance

Impairment

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.
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 are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Recognition and measurement
A financial asset or financial liability is recognised only when the company 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.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis or similar credit risk characteristics.

Jay Collins Brickwork Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 3).

Jay Collins Brickwork Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 740 | 740
Disposals | (740) | (740)
At 31 March 2026 | - | -
Depreciation
At 1 April 2025 | 205 | 205
Eliminated on disposal | (205) | (205)
At 31 March 2026 | - | -
Carrying amount
At 31 March 2026 | - | -
At 31 March 2025 | 535 | 535

5 | Debtors

Current | 2026 £ | 2025 £
Other debtors | 11,801 | 14,010
| 11,801 | 14,010

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 5,188 | 6,842
Accruals and deferred income | 2,270 | 2,038
Other creditors | 4,284 | 1,375
| 11,742 | 10,255

Jay Collins Brickwork Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Related party transactions

All transactions undertaken with related parties were under normal market conditions and/or not material.