Brique Et Mortier Limited - Filleted accounts

Registered number

08786128

Brique Et Mortier Limited

Unaudited Filleted Accounts

30 November 2025

Brique Et Mortier Limited
Registered number:		08786128
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,703			2,480
Investment Properties	4		2,560,000			2,560,000
			2,562,703			2,562,480

Current assets
Debtors	5	8,115			-
Cash at bank and in hand		75,251			27,699
		83,366			27,699

Creditors: amounts falling due within one year	6	(22,813)			(16,847)

Net current assets			60,553			10,852

Total assets less current liabilities			2,623,256			2,573,332

Creditors: amounts falling due after more than one year	7		(1,595,999)			(1,532,094)

Provisions for liabilities			(261,063)			(261,007)


Net assets			766,194			780,231

Capital and reserves
Called up share capital			2			2
Revaluation reserve	9		781,159			781,159
Profit and loss account			(14,967)			(930)

Shareholders' funds			766,194			780,231

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Ms N Domansky
Director
Approved by the board on 25 August 2026

Brique Et Mortier Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The financial statements have been prepared on a going concern basis. At the balance sheet date the company had negative profit and loss reserves of £14,967 and was dependent upon the continuing financial support of its Director. The Director has confirmed that they will not seek repayment of amounts due to them where this would prejudice the company's ability to meet its liabilities as they fall due and that they will continue to provide such financial support as may be required. Having considered all available information, the Director considers that the company has adequate resources to continue in operational existence for the foreseeable future.

	Turnover
	Turnover represents rental income receivable in respect of residential properties let by the company during the year. Rental income arising from operating leases is recognised on a straight-line basis over the term of the relevant tenancy, except where another systematic basis is more representative of the time pattern in which use benefit derived from the leased property is diminished. Any lease incentives granted to tenants, such as rent-free periods, are spread on a straight-line basis over the lease term and recognised as a reduction in rental income over that period. Rent invoiced or accrued in respect of the year but not yet received is included within debtors as accrued income. Rent received in advance of the period to which it relates is deferred and included within creditors: amounts falling due within one year. Where the company recovers costs from tenants for services provided in connection with the letting (for example, utilities or service charges) and acts as principal in providing those services, the related income is included within turnover; amounts collected purely as agent on behalf of a third party are excluded.

	Investment property
	Investment properties are carried at their revalued amounts, being fair value at the date of the valuation less impairment losses. Revaluations are performed by professional valuers with sufficient regularity to ensure that the carry forward amounts do not differ from those that would be determined using fair values at the end of each reporting period.

	Any fair value increase/decrease in the carrying amount of properties is recognised in the profit and loss and included in fair value reserve in equity.

	No depreciation is provided in respect of investment properties. These properties are held for investment and the directors consider that the adoption of this policy is necessary to give a true and fair view.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	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.

	Provisions
	Provisions (ie 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1

3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				3,100
	Additions				966
	At 30 November 2025				4,066

	Depreciation
	At 1 December 2024				620
	Charge for the year				743
	At 30 November 2025				1,363

	Net book value
	At 30 November 2025				2,703
	At 30 November 2024				2,480


4	Investment property
Investment
properties
£
	Cost
	At 1 December 2024				2,560,000

	At 30 November 2025				2,560,000

	Historical cost
	At 1 December 2024				1,518,455
	At 30 November 2025				1,518,455

	Investment properties are held in trust by the director of the company. The director acknowledges that all rights relating thereto are assigned to the company.

4	Investment property (cont'd)

	Investment properties were valued on an open market basis on 30 November 2025 by Ms N H Domansky, the Director of the company.

	Fair value at 30 November 2025 is represented by:
	Valuation in 2015				311,500
	Valuation in 2018				151,787
	Valuation in 2019				151,788
	Valuation in 2021				357,500
	Valuation in 2022				70,000
	Valuation in 2023				(10,000)
	Valuation in 2024				8,971
	Valuation in 2025				-
	Cost				1,518,454
					2,560,000


5	Debtors		2025		2024
£				£

	Trade debtors		2,771		-
	Other debtors		5,344		-
			8,115		-


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		10,835		10,269
	Other creditors		11,978		6,578
			22,813		16,847



7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		1,321,145		1,251,145
	Other creditors		274,854		280,949
			1,595,999		1,532,094


8	Loans		2025		2024
£				£
	Creditors include:

	Secured bank loans		1,321,145		1,251,145

	The property mortgages are secured against the investment properties to which they relate.


9	Fair value reserve		2025		2024
£				£

	At 1 December 2024		781,159		774,431
	Gain on revaluation of investment properties		-		8,971
	Deferred taxation arising on the revaluation of investment properties		-		(2,243)

	At 30 November 2025		781,159		781,159


10	Events after the reporting date

	On 25 March 2026 the company entered into a buy to let mortgage with Vida Bank Limited, trading as Vida Homeloans, secured by a legal charge over one of the company's investment properties. The charge was registered at Companies House on 30 March 2026. The mortgage was entered into after the reporting date and is a non-adjusting event. Accordingly no adjustment has been made to these financial statements and the amounts reported at 30 November 2025 are unaffected.


11	Related party transactions

	Included in creditors: amounts falling due after more than one year is a loan owing to the Director of £274,854 (2024: £280,949). The loan is interest free, unsecured and has no fixed repayment date. The Director has confirmed that they will not seek repayment of the loan where this would prejudice the company's ability to meet its liabilities as they fall due, and that they will continue to provide such financial support as may be required. The Director, Ms N H Domansky is also a Director and shareholder of Ariyah Children's Care Ltd. Included in Other Debtors is a loan to Ariyah Children's Care Ltd totalling £5,344 (2024: £0). Included in Other Creditors is a loan from C Domansky, a person connected with the Director, totalling £7,285 (2024: £0).


12	Controlling party

	The company is controlled by the director, Ms N H Domansky.

13	Other information

	Brique Et Mortier Limited is a private company limited by shares and incorporated in England. Its registered office is:
	24 Brookside Business Park
	Cold Meece
	Stone
	Staffordshire
	ST15 0RZ