Company Registration No. 12508649 (England and Wales)
K.M.S BRICKLAYING AND GROUNDWORKS LTD
Unaudited accounts
for the year ended 31 December 2025
K.M.S BRICKLAYING AND GROUNDWORKS LTD
Unaudited accounts
Contents
K.M.S BRICKLAYING AND GROUNDWORKS LTD
Company Information
for the year ended 31 December 2025
Directors
Matthew Lockey
Leanne Lockey
Company Number
12508649 (England and Wales)
Registered Office
Unit 8
Ash
Kembrey Park
Swindon
Wiltshire
SN2 8UN
England
Accountants
J JENKIN & ASSOCIATES LIMITED
POST OFFICE VAULTS
4 MARKET PLACE
WANTAGE
OXFORDSHIRE
OX12 8AT
K.M.S BRICKLAYING AND GROUNDWORKS LTD
Statement of financial position
as at 31 December 2025
Tangible assets
651,256
542,558
Cash at bank and in hand
282,578
180,904
Creditors: amounts falling due within one year
(724,972)
(718,975)
Net current assets
719,029
167,036
Total assets less current liabilities
1,370,285
709,594
Creditors: amounts falling due after more than one year
(351,214)
(429,083)
Provisions for liabilities
Deferred tax
(87,067)
(36,040)
Net assets
932,004
244,471
Called up share capital
2
2
Profit and loss account
932,002
244,469
Shareholders' funds
932,004
244,471
For the 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. 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2026 and were signed on its behalf by
Leanne Lockey
Director
Company Registration No. 12508649
K.M.S BRICKLAYING AND GROUNDWORKS LTD
Notes to the Accounts
for the year ended 31 December 2025
K.M.S BRICKLAYING AND GROUNDWORKS LTD is a private company, limited by shares, registered in England and Wales, registration number 12508649. The registered office is Unit 8, Ash, Kembrey Park, Swindon, Wiltshire, SN2 8UN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
33% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
K.M.S BRICKLAYING AND GROUNDWORKS LTD
Notes to the Accounts
for the year ended 31 December 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
-
381,891
289,557
13,807
685,255
Additions
162,762
89,050
-
2,770
254,582
At 31 December 2025
162,762
470,941
289,557
16,577
939,837
At 1 January 2025
-
79,471
60,035
3,191
142,697
Charge for the year
-
85,000
57,381
3,503
145,884
At 31 December 2025
-
164,471
117,416
6,694
288,581
At 31 December 2025
162,762
306,470
172,141
9,883
651,256
At 31 December 2024
-
302,420
229,522
10,616
542,558
Amounts falling due within one year
Trade debtors
550,190
313,564
Other debtors
309,697
128,324
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
96,609
102,440
Trade creditors
436,551
499,439
Taxes and social security
177,622
110,616
Loans from directors
560
1,980
K.M.S BRICKLAYING AND GROUNDWORKS LTD
Notes to the Accounts
for the year ended 31 December 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
201,214
273,083
Other creditors
150,000
156,000
8
Average number of employees
During the year the average number of employees was 4 (2024: 2).