M. Bliss (Subcontract Brickwork) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 01605318

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		440,281		341,924
Investment Properties	5		270,000		270,000
Investments	6		2,125		1,582

			712,406		613,506
CURRENT ASSETS
Stocks		5,000		5,000
Debtors	7	378,549		511,521
Cash at bank and in hand		1,834		654

		385,383		517,175
Creditors: Amounts Falling Due Within One Year	8	(502,449 )		(575,331 )

NET CURRENT ASSETS (LIABILITIES)			(117,066 )		(58,156 )

TOTAL ASSETS LESS CURRENT LIABILITIES			595,340		555,350

Creditors: Amounts Falling Due After More Than One Year	9		(94,855 )		(116,839 )

PROVISIONS FOR LIABILITIES
Provisions For Charges			(100,556 )		(95,831 )
Deferred Taxation			(87,894 )		(54,647 )

NET ASSETS			312,035		288,033

CAPITAL AND RESERVES
Called up share capital	12		100		100
Fair value reserve	13		15,709		15,709
Profit and Loss Account			296,226		272,224

SHAREHOLDERS' FUNDS			312,035		288,033

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M. Bliss (Subcontract Brickwork) Limited

Balance Sheet (continued)

As At 31 October 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

K L Burton

Director

24th April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

M. Bliss (Subcontract Brickwork) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01605318 . The registered office is 155 Wellingborough Road, Rushden, Northamptonshire, NN10 9TB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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M. Bliss (Subcontract Brickwork) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. Taxation

The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.

The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 October 2025.

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.

2.8. Investments

Fixed asset investments comprising listed securities are stated at cost less provision for diminution in value.

2.9. Provision to rectify works

Provision is made for the cost of labour, materials and transport required to rectify brickwork undertaken in the period.

2.10. Investments

Fixed asset investments comprising listed securities are stated at fair value. Any gain or loss on fair value is transferred to the profit and loss account.

Long term contracts

Profit on long term contracts have been attributed to accounting periods based upon their degree of completion at the accounting period end date and the expected overall profit. The valuation in the balance sheet is at net cost, less foreseeable losses and payments on account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	263,844	242,957	56,366	563,167
Additions	102,158	117,985	-	220,143
Disposals	(68,157 )	-	-	(68,157 )

As at 31 October 2025	297,845	360,942	56,366	715,153

Depreciation
As at 1 November 2024	80,451	86,546	54,246	221,243
Provided during the period	38,392	53,475	318	92,185
Disposals	(38,556 )	-	-	(38,556 )

As at 31 October 2025	80,287	140,021	54,564	274,872

Net Book Value
As at 31 October 2025	217,558	220,921	1,802	440,281

As at 1 November 2024	183,393	156,411	2,120	341,924

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M. Bliss (Subcontract Brickwork) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	105,881	141,175

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024 and 31 October 2025	270,000

6. Investments

	Listed
	£
Cost or Valuation
As at 1 November 2024	1,582
Revaluations	543

As at 31 October 2025	2,125

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	2,125

As at 1 November 2024	1,582

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	344,249	421,921
Prepayments and accrued income	28,076	20,874
Other debtors	-	19,840
VAT	6,224	48,886

	378,549	511,521

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M. Bliss (Subcontract Brickwork) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	23,631	39,745
Trade creditors	207,094	235,631
Bank loans and overdrafts	46,648	77,985
Other taxes and social security	36,560	30,959
Other creditors	3,916	6,180
Accruals and deferred income	41,104	74,585
Director's loan account	143,496	110,246

	502,449	575,331

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	94,855	116,839

10. Secured Creditors

Of the creditors the following amounts are secured.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	118,485	159,583
Bank loans and overdrafts	46,647	77,985

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	23,631	39,745
Later than one year and not later than five years	94,855	116,839

	118,486	156,584

	118,486	156,584

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

13. Reserves

	Fair Value Reserve
	£
As at 1 November 2024	15,709

As at 31 October 2025	15,709

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