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Registration number: 06949215

The Classic Brick Company Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

The Classic Brick Company Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

The Classic Brick Company Ltd

Company Information

Directors | Mr David Anthony Osborn Mr Michael William Chillery Mr Stephen Carvell

Company secretary | Mr David Anthony Osborn

Registered office | 1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Accountants | Anthony Russel Limited 1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

The Classic Brick Company Ltd

(Registration number: 06949215)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
fixed assets |  |  |
tangible assets | 4 | 3,569 | 4,758
Current assets |  |  |
stocks |  | 475,365 | 365,241
Debtors | 5 | 307,068 | 391,689
Cash at bank and in hand |  | 95,317 | 44,907
|  | 877,750 | 801,837
Creditors: Amounts falling due within one year | 6 | (515,074) | (499,643)
Net current assets |  | 362,676 | 302,194
Total assets less current liabilities |  | 366,245 | 306,952
Provisions for liabilities |  | (893) | (1,190)
Net assets |  | 365,352 | 305,762
capital and reserves |  |  |
Called up share capital |  | 2 | 2
Profit and loss account |  | 365,350 | 305,760
Total equity |  | 365,352 | 305,762

The Classic Brick Company Ltd

(Registration number: 06949215)
Balance Sheet as at 31 December 2025

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

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 July 2026 and signed on its behalf by:

......................................... Mr David Anthony Osborn Company secretary and director

The Classic Brick Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
1st Floor
11 Freeport Office Village
Century Drive
Braintree
Essex
CM77 8YG

These financial statements were authorised for issue by the Board on 31 July 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.

Going concern

The financial statements have been prepared on a going concern basis.

The Classic Brick Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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 and after eliminating sales within the company.
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.

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
Office equipment | 25% reducing balance method

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

The Classic Brick Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
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 its financial instruments.
Recognition and measurement
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
The company only has basic financial instruments
Basic financial assets, which include trade debtors, other debtors; loans to related parties, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including trade creditors, other creditors, loan from related parties, bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

The Classic Brick Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 5).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 7,241 | 7,241
At 31 December 2025 | 7,241 | 7,241
Depreciation
At 1 January 2025 | 2,483 | 2,483
Charge for the year | 1,189 | 1,189
At 31 December 2025 | 3,672 | 3,672
Carrying amount
At 31 December 2025 | 3,569 | 3,569
At 31 December 2024 | 4,758 | 4,758

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 278,367 | 355,301
Prepayments | 750 | -
Other debtors | 27,951 | 36,388
| 307,068 | 391,689

The Classic Brick Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
trade creditors |  | 462,461 | 449,887
Taxation and social security |  | 33,737 | 30,880
Other creditors |  | 18,876 | 18,876
|  | 515,074 | 499,643

7 | Related party transactions

Transactions with directors The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024: Interest is charged on the loan at a rate of 3.75%.

Transactions with directors

2025 | At 1 January 2025 £ | Advances to director £ | Repayments by director £ | At 31 December 2025 £
| 17,965 | 672 | (312) | 18,325

2024 | At 1 January 2024 £ | Advances to director £ | Repayments by director £ | At 31 December 2024 £
| 14,931 | 3,346 | (312) | 17,965