REGISTERED NUMBER: 06075013 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Davis & Barrett Brickwork Contractors

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W Barrett

L Davis

T A Cutler

REGISTERED OFFICE:

Unit 14 Creech Mills

Creech St Michael

TAUNTON

Somerset

TA3 5PX

REGISTERED NUMBER:

06075013 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Tangible assets

4

282,894

427,995

CURRENT ASSETS

Stocks

31,321

29,305

Debtors

5

3,800,886

3,616,662

Cash at bank

150,850

196,360

3,983,057

3,842,327

CREDITORS

Amounts falling due within one year

6

1,145,052

1,361,104

NET CURRENT ASSETS

2,838,005

2,481,223

TOTAL ASSETS LESS CURRENT LIABILITIES

3,120,899

2,909,218

CREDITORS

Amounts falling due after more than one year

7

(32,038

)

(94,656

)

PROVISIONS FOR LIABILITIES

(28,866

)

(61,614

)

NET ASSETS

3,059,995

2,752,948

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,059,895

2,752,848

SHAREHOLDERS' FUNDS

3,059,995

2,752,948

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 directors acknowledge their 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 Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

W Barrett - Director

1.	STATUTORY INFORMATION

Davis & Barrett Brickwork Contractors 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.

Land and buildings

-

4% on cost

Plant and machinery etc

-

33% on reducing balance, 20% on reducing balance and 20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

247,849

1,253,867

1,501,716

Additions

-

9,644

9,644

Disposals

-

(214,712

)

(214,712

)

At 31 January 2026

247,849

1,048,799

1,296,648

DEPRECIATION

At 1 February 2025

66,308

1,007,413

1,073,721

Charge for year

12,074

52,893

64,967

Eliminated on disposal

-

(124,934

)

(124,934

)

At 31 January 2026

78,382

935,372

1,013,754

NET BOOK VALUE

At 31 January 2026

169,467

113,427

282,894

At 31 January 2025

181,541

246,454

427,995

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

Plant and

machinery

etc

£

COST

At 1 February 2025

412,338

Disposals

(214,712

)

At 31 January 2026

197,626

DEPRECIATION

At 1 February 2025

183,194

Charge for year

43,997

Eliminated on disposal

(124,934

)

At 31 January 2026

102,257

NET BOOK VALUE

At 31 January 2026

95,369

At 31 January 2025

229,144

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

530,550

713,158

Amounts owed by group undertakings

2,107,225

2,074,564

Amounts owed by participating interests

489,607

161,991

Other debtors

628,157

621,602

3,755,539

3,571,315

2026

2025

£

£

Amounts falling due after more than one year:

Other debtors

45,347

45,347

Aggregate amounts

3,800,886

3,616,662

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

33,448

86,848

Trade creditors

208,561

274,624

Amounts owed to group undertakings

994

-

Taxation and social security

302,295

445,120

Other creditors

599,754

554,512

1,145,052

1,361,104

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

32,038

94,656

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mrs K Barrett

Balance outstanding at start of year

-

21,293

Amounts repaid

-

(21,293

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

T A Cutler

Balance outstanding at start of year

22,373

24,548

Amounts advanced

1,389

1,575

Amounts repaid

(1,500

)

(3,750

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

22,262

22,373

L Davis

Balance outstanding at start of year

65,287

65,734

Amounts advanced

5,449

4,553

Amounts repaid

(14,054

)

(5,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

56,682

65,287

W Barrett

Balance outstanding at start of year

43,822

25,356

Amounts advanced

3,832

24,466

Amounts repaid

(18,745

)

(6,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

28,909

43,822

The above director loans incur interest at a rate of 1.9% per annum over base rate and are repayable on demand.

9.	RELATED PARTY DISCLOSURES

Mr T Cutler owns 75% of the issued share capital of C&M Holdings Group Limited, a company registered in England, which is the ultimate holding company of the group. As at 31 January 2026, £2,427,225 was due from C&M Holdings Group Limited.

The company also recharged services totalling £48,213 (2025: £45,971) to Davis & Barrett Scaffolding Contractors Limited which were at arms length and under normal trade terms. As at 31 January 2026 trade debtors include an amount of £7,639 (2025: £13,084) due from Davis & Barrett Scaffolding. This company is wholly owned by Mr W Barrett and Mr L Davis, along with their wives.

During the year, the company incurred costs totalling £176,753 (2025: £634,056) from Davis & Barrett Scaffolding Contractors Limited which were at arms length and under normal trading terms. At the year end, trade creditors include an amount of £17,655 (2025: £59,864). Other creditors also include an amount of £31,011 (2025: £156,489 debtor) due to Davis & Barrett Scaffolding Contractors Limited.

Davis and Barrett Business Management Limited, a company registered in England, directly owns 100% of the issued share capital in this company. As at 31 January 2026, £4,004 (2025: £664,223 due from) was due to Davis and Barrett Business Management Limited.

The company is also owed £426,389 (2025: £5,502) from Davis & Barrett Property Investment Ltd, which Mr W Barrett and Mr L Davis own 100% of the issued ordinary share capital.

Except for the above, and the amounts owed by the directors disclosed elsewhere, there were no other related party transactions which require disclosing under FRS 102 Schedule 1A.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Davis & Barrett Business Management Limited.

The ultimate holding company is C&M Holdings Group Limited, a company ultimately controlled by Mr T Cutler.