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Company Registration No. 03246234 (England and Wales)
A Riddiough & Son Ltd Unaudited accounts for the year ended 30 November 2023
A Riddiough & Son Ltd Unaudited accounts Contents
Page
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A Riddiough & Son Ltd Company Information for the year ended 30 November 2023
Director
JB Riddiough
Secretary
Mrs JR Riddiough
Company Number
03246234 (England and Wales)
Registered Office
42B Main Street Cross Hills Keighley West Yorkshire BD20 8TQ
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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A Riddiough & Son Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
40,047 
21,323 
Current assets
Inventories
2,056 
455 
Debtors
22,248 
21,865 
Cash at bank and in hand
65,022 
151,822 
89,326 
174,142 
Creditors: amounts falling due within one year
726 
(16,757)
Net current assets
90,052 
157,385 
Total assets less current liabilities
130,099 
178,708 
Provisions for liabilities
Deferred tax
(7,609)
(3,887)
Net assets
122,490 
174,821 
Capital and reserves
Called up share capital
500 
500 
Profit and loss account
121,990 
174,321 
Shareholders' funds
122,490 
174,821 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 April 2024 and were signed on its behalf by
JB Riddiough Director Company Registration No. 03246234
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A Riddiough & Son Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
A Riddiough & Son Ltd is a private company, limited by shares, registered in England and Wales, registration number 03246234. The registered office is 42B Main Street, Cross Hills, Keighley, West Yorkshire, BD20 8TQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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A Riddiough & Son Ltd Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
15,243 
61,015 
76,258 
Additions
- 
30,000 
30,000 
Disposals
- 
(28,405)
(28,405)
At 30 November 2023
15,243 
62,610 
77,853 
Depreciation
At 1 December 2022
14,592 
40,343 
54,935 
Charge for the year
98 
5,796 
5,894 
On disposals
- 
(23,023)
(23,023)
At 30 November 2023
14,690 
23,116 
37,806 
Net book value
At 30 November 2023
553 
39,494 
40,047 
At 30 November 2022
651 
20,672 
21,323 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
21,631 
20,684 
Accrued income and prepayments
617 
1,181 
22,248 
21,865 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
6,066 
3,401 
Taxes and social security
(6,825)
12,951 
Other creditors
- 
102 
Loans from directors
33 
303 
(726)
16,757 
7
Average number of employees
During the year the average number of employees was 2 (2022: 3).
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