REGISTERED NUMBER: 09493446 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CREATIVE BRICK CUTTERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Reyes

Mrs R G Reyes

REGISTERED OFFICE:

Mill Race New Road

Aldham

Colchester

Essex

CO6 3QT

REGISTERED NUMBER:

09493446 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Tangible assets

4

74,173

34,630

CURRENT ASSETS

Stocks

18,759

38,000

Debtors

5

144,343

167,908

Cash at bank and in hand

10,254

11,883

173,356

217,791

CREDITORS

Amounts falling due within one year

6

147,726

134,864

NET CURRENT ASSETS

25,630

82,927

TOTAL ASSETS LESS CURRENT LIABILITIES

99,803

117,557

CREDITORS

Amounts falling due after more than one year

7

(61,632

)

(32,421

)

PROVISIONS FOR LIABILITIES

(2,310

)

(5,535

)

NET ASSETS

35,861

79,601

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

35,761

79,501

SHAREHOLDERS' FUNDS

35,861

79,601

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 1 September 2026 and were signed on its behalf by:

M A Reyes - Director

1.	STATUTORY INFORMATION

Creative Brick Cutters 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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within these accounts.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2025 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

131,292

7,622

-

138,914

Additions

9,356

-

41,185

50,541

At 31 March 2026

140,648

7,622

41,185

189,455

DEPRECIATION

At 1 April 2025

97,941

6,343

-

104,284

Charge for year

10,678

320

-

10,998

At 31 March 2026

108,619

6,663

-

115,282

NET BOOK VALUE

At 31 March 2026

32,029

959

41,185

74,173

At 31 March 2025

33,351

1,279

-

34,630

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

Motor

vehicles

£

COST

Additions

41,185

At 31 March 2026

41,185

NET BOOK VALUE

At 31 March 2026

41,185

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

133,943

154,838

Amounts owed by associates

9,500

9,500

Other debtors

500

-

Corporation tax repayable

-

3,170

Prepayments and accrued income

400

400

144,343

167,908

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

39,268

6,272

Hire purchase contracts

4,109

-

Trade creditors

38,619

44,823

Social security and other taxes

59,466

78,379

Directors loan

1,279

62

Accruals and deferred income

4,985

5,328

147,726

134,864

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

6,647

6,647

Bank loans - 2-5 years

19,273

21,221

Bank loans more 5 yr by instal

-

4,553

Hire purchase contracts

35,712

-

61,632

32,421

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,553

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

65,188

38,693

Hire purchase contracts

39,821

-

105,009

38,693

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2025

79,501

Deficit for the year

(13,740

)

Dividends

(30,000

)

At 31 March 2026

35,761

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of the Directors who together hold 100% of the issued share capital.