RYAN DOYLE BRICKWORK LTD


Director	Ryan Doyle


Registered Address	5 Miners Rise
	Ballingry
	Lochgelly
	KY5 8BT


Registered Number	SC785858 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	31 Mar 2026		31 Oct 2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		8,347
			-		8,347
Current assets
Debtors	4	18,051		16,966
Cash at bank and on hand		3,261		1,115
		21,312		18,081
Creditors amounts falling due within one year	5	(19,405)		(17,097)
Net current assets (liabilities)			1,907		984
Total assets less current liabilities			1,907		9,331
Creditors amounts falling due after one year	6		-		(7,518)
Provisions for liabilities			-		(1,586)
Net assets			1,907		227
Capital and reserves
Called up share capital			2		2
Profit and loss account			1,905		225
Shareholders' funds			1,907		227

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the 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) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 September 2026, and are signed on its behalf by:

Ryan Doyle
Director
Registered Company No. SC785858

RYAN DOYLE BRICKWORK LTD

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


		Reducing balance (%)
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance leases and hire purchase contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.	Average number of employees


		2026		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 November 24	10,495	10,495
Disposals	(10,495)	(10,495)
Depreciation and impairment
At 01 November 24	2,148	2,148
On disposals	(2,148)	(2,148)
Net book value
At 31 March 26	-	-
At 31 October 24	8,347	8,347

4.	Debtors: amounts due within one year

	2026	2024
	£	£
Trade debtors / trade receivables	2,226	-
Other debtors	15,825	16,966
Total	18,051	16,966

5.	Creditors: amounts due within one year

	2026	2024
	£	£
Taxation and social security	19,225	10,102
Finance lease and HP contracts	-	1,778
Other creditors	-	4,172
Accrued liabilities and deferred income	180	1,045
Total	19,405	17,097

6.	Creditors: amounts due after one year

	2026	2024
	£	£
Other creditors	-	7,518
Total	-	7,518