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Denton Brickwork Contractors Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 03627057
(England and Wales)

# Company Information

For the year ended 31 March 2026

Directors | Denton, Stephen Michael
| Denton, Jamie John
| Denton, Shane Michael

Registered office | 30 Appleford Road
| Sutton Courtenay
| Abingdon
| OX14 4NQ

Registered number | 03627057

Accountant | Streets (Banbury) Limited
| Gilmarde House
| 47 South Bar Street
| Banbury
| Oxfordshire
| OX16 9AB

# Balance Sheet

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
8,546
11,395
Investment property
1,054,702
1,054,702
1,063,248
1,066,097
Current assets
Debtors
| 6 |
76,770
142,611
Cash at bank and in hand
368,697
408,156
445,467
550,767
Creditors
Amounts falling due within one year
| 7 |
(24,777)
(32,921)
(24,777)
(32,921)
Net current assets (liabilities)
420,690
517,846
Total assets less current liabilities
1,483,938
1,583,943
Provisions for liabilities
(34,042)
(34,672)
Net assets (liabilities)
1,449,896
1,549,271
Capital and reserves
Called up share capital
| 9 |
100
100
Profit and loss account
1,449,796
1,549,171
Total equity
1,449,896
1,549,271

The company is a private company limited by shares and registered in England and Wales. It 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 August 2026 and are signed on its behalf by:

Denton, Stephen Michael Denton, Stephen Michael Director |

Company registration number 03627057

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

### 2.3. Turnover

Turnover represents revenue earned from the provision of bricklaying and related construction services. Revenue is recognised when control of the services transfers to the customer and it is probable that the economic benefits will flow to the company. Revenue is measured at the transaction price excluding VAT.

Amounts retained by customers (retentions) are included within debtors and are recognised as turnover. Retentions are receivable in the future in accordance with the terms of the individual contracts. Where retentions are considered nonrecoverable, an appropriate provision is made.

### 2.4. Interest receivable

Interest income is recognised using the effective interest rate method.

### 2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

### 2.6. Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Rate
Method
%
Plant and machinery
25
Reducing balance
Motor vehicles
25
Reducing balance

### 2.7. Investment property

Investment properties are initially recognised at cost, including transaction costs. Subsequently, investment properties are measured at fair value, with any changes in fair value recognised in profit or loss. Fair value is determined based on market value or other appropriate valuation techniques. Any increase or decrease in the fair value of investment properties is recognised in profit or loss in the period in which they arise. Investment properties are revalued periodically to ensure that their carrying amounts reflect their fair values at the reporting date. The frequency of revaluation depends on the nature of the properties and market conditions. Generally, properties are revalued annually, but more frequent revaluations may be performed if there are significant fluctuations in market values.

### 2.8. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

### 2.9. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

### 2.10. Provisions

Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

### 2.11. Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

### 2.12. Rental income

Rental income from investment properties is recognised on a straight-line basis over the term of the lease. Amounts received in advance are recognised as deferred income and amounts due but not received are recognised as accrued income.

### 3. Employees

The average number of employees during the year was 1 (2025: 3).

### 4. Tangible fixed assets

Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 1 April 2025
39,300
94,605
133,905
At 31 March 2026
39,300
94,605
133,905
Depreciation and impairment
At 1 April 2025
34,599
87,911
122,510
Charge for the period
1,175
1,674
2,849
At 31 March 2026
35,774
89,585
125,359
Net book value
At 31 March 2026
3,526
5,020
8,546
At 31 March 2025
4,701
6,694
11,395

### 5. Investment property

Valuation
£
At 1 April 2025
1,054,702
At 31 March 2026
1,054,702

The fair value of investment properties has been determined by the directors at the period end. The valuation was performed on an open market value basis, by reference to market evidence of transaction prices for similar properties. The properties have a historical cost of £926,091, and cumulative revaluation gains of £128,611 have been recognised in the financial statements to date.

### 6. Debtors

2026
2025
£
£
Trade debtors
11,837
56,553
Other debtors
20,980
60,345
Total due within one year
32,817
116,898
Trade debtors
43,953
25,713
Total due after one year
43,953
25,713
Total
76,770
142,611

Included in other debtors above are prepayments of £2,481 (2025: £2,375).

### 7. Creditors due within one year

2026
2025
£
£
Trade creditors
978
-
Other creditors
6,318
14,693
Taxation and social security
17,481
18,228
Total
24,777
32,921

Included in other creditors above are accruals of £4,134 (2025: £12,364).

### 8. Loans to directors

Director
Brought forward
Amounts advanced
Amounts repaid
Carried forward
£
£
£
£
Denton, Stephen Michael
37,755
65,083
(91,252)
11,586
Denton, Jamie John
9,220
-
(9,220)
-
Total
46,975
65,083
(100,472)
11,586

Other debtors include amounts due from directors of £11,586 (2025: £46,975). The loans are unsecured and are repayable on demand. Interest was charged at the HMRC official rate on beneficial loans where required.

### 9. Share capital

2026
2025
£
£
Allotted, called up and fully paid
51 ordinary 'A' class shares of £1 each
51
51
19 ordinary 'B' class shares of £1 each
19
19
5 ordinary 'C' class shares of £1 each
5
5
25 ordinary 'D' class shares of £1 each
25
25
Total
100
100

### 10. Other information

Denton Brickwork Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is:
30 Appleford Road

Sutton Courtenay

Abingdon

OX14 4NQ