Company Registration No. 00204210 (England and Wales)
BISPHAM HALL BRICK & TERRA COTTA COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
BISPHAM HALL BRICK & TERRA COTTA COMPANY LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
BISPHAM HALL BRICK & TERRA COTTA COMPANY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
367
434
Investment properties
4
474,400
474,400
474,767
474,834
Current assets
Debtors
5
1,174
3,191
Cash at bank and in hand
119,976
59,494
121,150
62,685
Creditors: amounts falling due within one year
6
(2,315)
(591)
Net current assets
118,835
62,094
Net assets
593,602
536,928
Capital and reserves
Called up share capital
25,000
25,000
Investment property reserve
441,461
441,461
Profit and loss reserves
127,141
70,467
Total equity
593,602
536,928

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 13 June 2026 and are signed on its behalf by:
B C Marsden
Director
Company Registration No. 00204210
BISPHAM HALL BRICK & TERRA COTTA COMPANY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Share capital
Investment property reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 January 2024
25,000
441,503
30,578
497,081
Year ended 31 December 2024:
Profit and total comprehensive income for the year
-
-
39,847
39,847
Transfers
-
(42)
42
-
Balance at 31 December 2024
25,000
441,461
70,467
536,928
Year ended 31 December 2025:
Profit and total comprehensive income for the year
-
-
56,674
56,674
Balance at 31 December 2025
25,000
441,461
127,141
593,602
BISPHAM HALL BRICK & TERRA COTTA COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Bispham Hall Brick & Terra Cotta Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Smethurst Road, Orrell, Wigan, Lancashire, WN5 7DP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Rental income is recognised evenly over the period to which it relates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

BISPHAM HALL BRICK & TERRA COTTA COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
BISPHAM HALL BRICK & TERRA COTTA COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
226
51,154
51,380
Disposals
-
0
(12,441)
(12,441)
At 31 December 2025
226
38,713
38,939
Depreciation and impairment
At 1 January 2025
-
0
50,946
50,946
Depreciation charged in the year
-
0
48
48
Eliminated in respect of disposals
-
0
(12,422)
(12,422)
At 31 December 2025
-
0
38,572
38,572
Carrying amount
At 31 December 2025
226
141
367
At 31 December 2024
226
208
434
4
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
474,400

The property was valued by the directors, having taken appropriate professional advice, on a market value basis.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,174
3,191

Included within other debtors due within one year is a loan to a director, amounting to £nil (2024 - £1,609). Th is was the maximum balance during the year. There is no formal agreement concerning the loan.

BISPHAM HALL BRICK & TERRA COTTA COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,115
591
Other creditors
200
-
0
2,315
591
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