REGISTERED NUMBER: 09946275 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ATLANTIC BRICKLAYING COMPANY LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

16,246

15,320

CURRENT ASSETS

Stocks

84,544

114,632

Debtors

5

485,744

469,958

Cash at bank

645,761

407,870

1,216,049

992,460

CREDITORS

Amounts falling due within one year

6

479,078

389,887

NET CURRENT ASSETS

736,971

602,573

TOTAL ASSETS LESS CURRENT LIABILITIES

753,217

617,893

CREDITORS

Amounts falling due after more than one year

7

-

(2,491

)

PROVISIONS FOR LIABILITIES

8

(4,062

)

(3,830

)

NET ASSETS

749,155

611,572

CAPITAL AND RESERVES

Called up share capital

9

106

106

Retained earnings

10

749,049

611,466

SHAREHOLDERS' FUNDS

749,155

611,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Mr A Drayton - Director

1.	STATUTORY INFORMATION

Atlantic Bricklaying Company Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09946275

Registered office:

Unit 16

Taw Mill Business Park

Howard Avenue

BARNSTAPLE

Devon

EX32 8QA

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

13,577

8,750

500

22,827

Additions

3,800

-

-

3,800

At 31 March 2026

17,377

8,750

500

26,627

DEPRECIATION

At 1 April 2025

3,790

3,266

451

7,507

Charge for year

2,039

823

12

2,874

At 31 March 2026

5,829

4,089

463

10,381

NET BOOK VALUE

At 31 March 2026

11,548

4,661

37

16,246

At 31 March 2025

9,787

5,484

49

15,320

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

414,794

407,102

Other debtors

70,950

53,965

485,744

461,067

Amounts falling due after more than one year:

Other debtors

-

8,891

Aggregate amounts

485,744

469,958

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

242,586

228,605

Taxation and social security

232,822

150,112

Other creditors

3,670

11,170

479,078

389,887

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

2,491

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

4,062

3,830

Deferred

tax

£

Balance at 1 April 2025

3,830

Provided during year

232

Movement in year

Balance at 31 March 2026

4,062

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary A Non-Equity

£1

1

1

1

Ordinary B Non-Equity

£1

1

1

1

Ordinary C Non-Equity

£1

1

1

1

Ordinary D Non-Equity

£1

1

1

1

Ordinary E Non-Equity

£1

1

1

1

Ordinary F Non-Equity

£1

1

1

106

106

10.

RESERVES

Retained

earnings

£

At 1 April 2025

611,466

Profit for the year

529,744

Dividends

(392,161

)

At 31 March 2026

749,049