Spear Brickwork Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13627193

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		26,189		-

			26,189		-
CURRENT ASSETS
Debtors	5	42,562		53,944
Cash at bank and in hand		4,618		5,600

		47,180		59,544
Creditors: Amounts Falling Due Within One Year	6	(19,733 )		(14,316 )

NET CURRENT ASSETS (LIABILITIES)			27,447		45,228

TOTAL ASSETS LESS CURRENT LIABILITIES			53,636		45,228

Creditors: Amounts Falling Due After More Than One Year	7		(21,677 )		-

NET ASSETS			31,959		45,228

CAPITAL AND RESERVES
Called up share capital	9		102		102
Profit and Loss Account			31,857		45,126

SHAREHOLDERS' FUNDS			31,959		45,228

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Spear Brickwork Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jonathan Spear

Director

28/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Spear Brickwork Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13627193 . The registered office is 207 Chapel Lane, Coppull, Chorley, PR7 4NA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the work.

Turnover is recognised in the period the work took place.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Spear Brickwork Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 April 2025	-
Additions	26,747

As at 31 March 2026	26,747

Depreciation
As at 1 April 2025	-
Provided during the period	558

As at 31 March 2026	558

Net Book Value
As at 31 March 2026	26,189

As at 1 April 2025	-

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,851	22,031
Other debtors	39,711	31,913

	42,562	53,944

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Spear Brickwork Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	5,419	-
Other creditors	3,464	3,466
Taxation and social security	10,850	10,850

	19,733	14,316

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	21,677	-

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,419	-
Later than one year and not later than five years	21,677	-

	27,096	-

	27,096	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	102	102

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