REGISTERED NUMBER: 11669790 (England and Wales)

J. M. BRICKWORK SOLUTIONS LIMITED

Unaudited Financial Statements For The Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

J Mackay

SECRETARY:

REGISTERED OFFICE:

4 Claremont Court

Whitley Bay

NE26 3HN

REGISTERED NUMBER:

11669790 (England and Wales)

ACCOUNTANTS:

Ron Joyce Ltd

Chartered Certified Accountant

18 Norham Road

Whitley Bay

Tyne and Wear

NE26 2SD

FIXED ASSETS

Tangible assets

4

8,823

7,076

CURRENT ASSETS

Debtors

5

-

2,716

Cash at bank and in hand

5,859

7,521

5,859

10,237

CREDITORS

Amounts falling due within one year

6

9,662

14,248

NET CURRENT LIABILITIES

(3,803

)

(4,011

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,020

3,065

CREDITORS

Amounts falling due after more than one year

7

(3,433

)

(2,465

)

PROVISIONS FOR LIABILITIES

8

(501

)

(593

)

NET ASSETS

1,086

7

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,085

6

1,086

7

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 May 2026 and were signed by:

J Mackay - Director

1.	STATUTORY INFORMATION

J. M. Brickwork Solutions Limited 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.

Significant judgements

There were no judgements made that were significant enough to warrant disclosure.

Turnover

Turnover is stated net of value added tax and represents the total receivable by the company The revenue is recognised on completion of each day's work.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Significant estimates

There were no estimates made that were significant enough to warrant disclosure.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

4,061

932

13,625

1,206

19,824

Additions

-

199

8,245

-

8,444

Disposals

-

-

(13,625

)

-

(13,625

)

At 30 November 2025

4,061

1,131

8,245

1,206

14,643

DEPRECIATION

At 1 December 2024

1,978

379

9,470

921

12,748

Charge for year

312

75

2,111

94

2,592

Eliminated on disposal

-

-

(9,520

)

-

(9,520

)

At 30 November 2025

2,290

454

2,061

1,015

5,820

NET BOOK VALUE

At 30 November 2025

1,771

677

6,184

191

8,823

At 30 November 2024

2,083

553

4,155

285

7,076

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' loan accounts

-

2,716

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,590

2,618

Trade creditors

1

2,578

Tax

1,721

7,722

Social security and other taxes

627

(315

)

VAT

3,074

1,148

Directors' loan accounts

201

-

Accrued expenses

1,448

497

9,662

14,248

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,433

2,465

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

501

593

Deferred

tax

£

Balance at 1 December 2024

593

Provided during year

(92

)

Balance at 30 November 2025

501

9.	RELATED PARTY DISCLOSURES

No transactions with related parties were undertaken that required disclosure under FRS 102 section 1A small entities.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Ron Joyce Ltd

Chartered Certified Accountant

18 Norham Road

Whitley Bay

Tyne and Wear

NE26 2SD

22 May 2026