REGISTERED NUMBER: 12421198 (England and Wales)

GRAFTON BRICKWORK SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K R Andrews

REGISTERED OFFICE:

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

REGISTERED NUMBER:

12421198 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

173,161

138,197

CURRENT ASSETS

Stocks

5

60,967

69,417

Debtors

6

1,269,398

717,901

Cash at bank

98,802

444,410

1,429,167

1,231,728

CREDITORS

Amounts falling due within one year

7

698,285

519,214

NET CURRENT ASSETS

730,882

712,514

TOTAL ASSETS LESS CURRENT LIABILITIES

904,043

850,711

CREDITORS

Amounts falling due after more than one year

8

139,126

114,981

NET ASSETS

764,917

735,730

CAPITAL AND RESERVES

Called up share capital

10,000

100

Retained earnings

754,917

735,630

764,917

735,730

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

K R Andrews - Director

1.	STATUTORY INFORMATION

Grafton Brickwork Services 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixture & Fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

12,196

17,143

175,858

20,529

225,726

Additions

1,021

-

90,130

494

91,645

At 31 January 2026

13,217

17,143

265,988

21,023

317,371

DEPRECIATION

At 1 February 2025

4,808

7,403

63,107

12,211

87,529

Charge for year

1,261

1,461

51,756

2,203

56,681

At 31 January 2026

6,069

8,864

114,863

14,414

144,210

NET BOOK VALUE

At 31 January 2026

7,148

8,279

151,125

6,609

173,161

At 31 January 2025

7,388

9,740

112,751

8,318

138,197

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

175,858

Additions

90,130

At 31 January 2026

265,988

DEPRECIATION

At 1 February 2025

63,107

Charge for year

51,756

At 31 January 2026

114,863

NET BOOK VALUE

At 31 January 2026

151,125

At 31 January 2025

112,751

5.

STOCKS

2026

2025

£

£

Stocks

60,967

69,417

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

424,368

413,767

Amounts owed by group undertakings

665,394

151,213

Sundry debtors

124,680

65,670

VAT

44,596

78,970

Prepayments and accrued income

10,360

8,281

1,269,398

717,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,556

5,556

Hire purchase contracts

15,998

14,312

Trade creditors

253,018

276,218

Amounts owed to group undertakings

267,706

-

Corporation Tax

34,900

35,785

Social security and other taxes

19,723

21,683

Sundry creditors

79,875

148,319

Pensions

344

446

Directors' current accounts

695

464

Accrued expenses

20,470

16,431

698,285

519,214

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

11,111

11,111

Bank loans more 5 yr by instal

8,241

13,380

Hire purchase contracts

119,774

90,490

139,126

114,981

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

8,241

13,380