REGISTERED NUMBER: 12421027 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Home Valley Brickworks Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Betts

D J Walker

SECRETARY:

REGISTERED OFFICE:

28 Prescott Street

Halifax

HX1 2LG

REGISTERED NUMBER:

12421027 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

52,136

67,830

CURRENT ASSETS

Debtors

5

277,181

157,894

Cash at bank and in hand

211,232

208,387

488,413

366,281

CREDITORS

Amounts falling due within one year

6

224,609

177,752

NET CURRENT ASSETS

263,804

188,529

TOTAL ASSETS LESS CURRENT LIABILITIES

315,940

256,359

CREDITORS

Amounts falling due after more than one year

7

71,954

42,856

NET ASSETS

243,986

213,503

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

243,886

213,403

243,986

213,503

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

C Betts - Director

D J Walker - Director

1.	STATUTORY INFORMATION

Home Valley Brickworks Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

3,788

1,657

104,872

1,079

111,396

DEPRECIATION

At 1 February 2025

2,741

806

39,307

712

43,566

Charge for year

568

248

14,787

91

15,694

At 31 January 2026

3,309

1,054

54,094

803

59,260

NET BOOK VALUE

At 31 January 2026

479

603

50,778

276

52,136

At 31 January 2025

1,047

851

65,565

367

67,830

5.

DEBTORS

31.1.26

31.1.25

£

£

Amounts falling due within one year:

Trade debtors

50,281

81,723

Amounts recoverable on contract

104,526

-

VAT

10,727

2,586

Prepayments

3,777

1,285

169,311

85,594

Amounts falling due after more than one year:

Other debtors

107,870

72,300

Aggregate amounts

277,181

157,894

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

8,188

10,000

Hire purchase contracts

15,120

15,120

Trade creditors

11,934

-

Tax

55,283

72,590

Social security and other taxes

69,182

24,057

Other creditors

-

41,800

Directors' loan accounts

24,781

11,232

Accrued expenses

40,121

2,953

224,609

177,752

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans - 1-2 years

48,428

8,187

Hire purchase contracts

23,526

34,669

71,954

42,856

8.	RELATED PARTY DISCLOSURES

The company is controlled by the company directors.