Brooker Brickwork Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 03320292 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2019

FOR

BROOKER BRICKWORK LTD

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

M B Brooker

REGISTERED OFFICE:

2 Lake End Court

Taplow Road

Taplow

Maidenhead

Berkshire

SL6 0JQ

REGISTERED NUMBER:

03320292 (England and Wales)

ACCOUNTANTS:

Stiles & Company

Chartered Certified Accountants

2 Lake End Court

Taplow

Maidenhead

Berkshire

SL6 0JQ

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file

a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the

Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Brooker Brickwork Ltd for the year ended 31 March 2019 which comprise the Income Statement,

Balance Sheet and the related notes from the company's accounting records and from information and explanations you

have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Brooker Brickwork Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brooker Brickwork Ltd and state those matters that we have agreed to state to the director of Brooker Brickwork Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Brooker Brickwork Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brooker Brickwork Ltd. You consider that Brooker Brickwork Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brooker Brickwork Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stiles & Company

Chartered Certified Accountants

2 Lake End Court

Taplow

Maidenhead

Berkshire

SL6 0JQ

16 December 2019

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,190

1,641

1,190

1,641

CURRENT ASSETS

Stocks

6

74,314

16,406

Debtors

7

137,126

222,713

Cash at bank and in hand

728,606

621,512

940,046

860,631

CREDITORS

Amounts falling due within one year

8

120,804

126,660

NET CURRENT ASSETS

819,242

733,971

TOTAL ASSETS LESS CURRENT LIABILITIES

820,432

735,612

PROVISIONS FOR LIABILITIES

226

-

NET ASSETS

820,206

735,612

CAPITAL AND RESERVES

Called up share capital

9

500

500

Retained earnings

819,706

735,112

SHAREHOLDERS' FUNDS

820,206

735,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2019 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 Income Statement has not been delivered.

The financial statements were approved by the director on 16 December 2019 and were signed by:

M B Brooker - Director

1.	STATUTORY INFORMATION

Brooker Brickwork Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

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.

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 1 (2018 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2018

and 31 March 2019

10,000

AMORTISATION

At 1 April 2018

and 31 March 2019

10,000

NET BOOK VALUE

At 31 March 2019

-

At 31 March 2018

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2018

and 31 March 2019

1,075

9,145

10,220

DEPRECIATION

At 1 April 2018

837

7,742

8,579

Charge for year

100

351

451

At 31 March 2019

937

8,093

9,030

NET BOOK VALUE

At 31 March 2019

138

1,052

1,190

At 31 March 2018

238

1,403

1,641

6.

STOCKS

31.3.19

31.3.18

£

£

Work-in-progress

74,314

16,406

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Trade debtors

94,441

212,537

Other debtors

-

2,250

VAT

42,685

7,926

137,126

222,713

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Trade creditors

17,235

11,578

Tax

30,558

22,257

Social security and other taxes

-

12,138

Directors' current accounts

4,453

129

Accruals and deferred income

68,558

80,558

120,804

126,660

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.19

31.3.18

value:

£

£

500

Ordinary

£1.00

500

500

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director, Mr M B Brooker, by virtue of his shareholding.