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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01073480 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01073480 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01073480 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01073480 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 01073480 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01073480 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01073480 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01073480 frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:UnlistedNon-exchangeTraded 2021-10-31 01073480 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 01073480 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 01073480 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01073480 dpl-frs:CostSales 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales 2021-10-31 01073480 dpl-frs:CostSales 2022-10-31 01073480 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 01073480 frs-bus:Director1 2021-11-01 2022-10-31 01073480 frs-bus:Director1 2021-10-31 01073480 frs-bus:Director1 2022-10-31 01073480 frs-bus:Director2 2021-11-01 2022-10-31 01073480 frs-bus:Director2 2021-10-31 01073480 frs-bus:Director2 2022-10-31 01073480 1 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 1 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 1 2022-10-31 01073480 2 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 2 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 2 2022-10-31 01073480 3 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 3 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 3 2022-10-31 01073480 4 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 4 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 4 2022-10-31 01073480 5 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 5 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 5 2022-10-31 01073480 6 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 6 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 6 2022-10-31 01073480 7 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 7 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 7 2022-10-31 01073480 8 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 8 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 8 2022-10-31 01073480 9 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 9 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 9 2022-10-31 01073480 10 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 10 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 10 2022-10-31 01073480 11 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 11 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 11 2022-10-31 01073480 12 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 12 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 12 2022-10-31 01073480 13 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 13 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 13 2022-10-31 01073480 14 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 14 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 14 2022-10-31 01073480 15 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 15 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 15 2022-10-31 01073480 16 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 16 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 16 2022-10-31 01073480 17 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 17 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 17 2022-10-31 01073480 18 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 18 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 18 2022-10-31 01073480 19 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 19 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 19 2022-10-31 01073480 20 2021-11-01 2022-10-31 01073480 frs-core:CurrentFinancialInstruments 20 2022-10-31 01073480 frs-core:Non-currentFinancialInstruments 20 2022-10-31 01073480 dpl-frs:Item1 2021-11-01 2022-10-31 01073480 dpl-frs:Item1 2021-10-31 01073480 dpl-frs:Item1 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 01073480 dpl-frs:Item2 2021-11-01 2022-10-31 01073480 dpl-frs:Item2 2021-10-31 01073480 dpl-frs:Item2 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 01073480 dpl-frs:Item3 2021-11-01 2022-10-31 01073480 dpl-frs:Item3 2021-10-31 01073480 dpl-frs:Item3 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 01073480 dpl-frs:Item4 2021-11-01 2022-10-31 01073480 dpl-frs:Item4 2021-10-31 01073480 dpl-frs:Item4 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 01073480 dpl-frs:Item5 2021-11-01 2022-10-31 01073480 dpl-frs:Item5 2021-10-31 01073480 dpl-frs:Item5 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 01073480 dpl-frs:Item6 2021-11-01 2022-10-31 01073480 dpl-frs:Item6 2021-10-31 01073480 dpl-frs:Item6 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 01073480 dpl-frs:Item7 2021-11-01 2022-10-31 01073480 dpl-frs:Item7 2021-10-31 01073480 dpl-frs:Item7 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 01073480 dpl-frs:Item8 2021-11-01 2022-10-31 01073480 dpl-frs:Item8 2021-10-31 01073480 dpl-frs:Item8 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 01073480 dpl-frs:Item9 2021-11-01 2022-10-31 01073480 dpl-frs:Item9 2021-10-31 01073480 dpl-frs:Item9 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 01073480 dpl-frs:Item10 2021-11-01 2022-10-31 01073480 dpl-frs:Item10 2021-10-31 01073480 dpl-frs:Item10 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 01073480 dpl-frs:Item11 2021-11-01 2022-10-31 01073480 dpl-frs:Item11 2021-10-31 01073480 dpl-frs:Item11 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 01073480 dpl-frs:Item12 2021-11-01 2022-10-31 01073480 dpl-frs:Item12 2021-10-31 01073480 dpl-frs:Item12 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 01073480 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 01073480 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 01073480 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 01073480 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 01073480 1 2021-11-01 2022-10-31 01073480 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 01073480
A.T. Richardson & Son Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Sally Wood
FATT, FIAgSA
Hall Farm
Cutthorpe
Chesterfield
Derbyshire
S42 7AR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01073480
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 649,828 641,000
649,828 641,000
CURRENT ASSETS
Stocks 5 423,945 413,413
Debtors 6 85,940 95,482
509,885 508,895
Creditors: Amounts Falling Due Within One Year 7 (515,489 ) (586,113 )
NET CURRENT ASSETS (LIABILITIES) (5,604 ) (77,218 )
TOTAL ASSETS LESS CURRENT LIABILITIES 644,224 563,782
Creditors: Amounts Falling Due After More Than One Year 8 (161,798 ) -
NET ASSETS 482,426 563,782
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 482,326 563,682
SHAREHOLDERS' FUNDS 482,426 563,782
Page 1
Page 2
For the year ending 31 October 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 directors acknowledge their 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 Philip Richardson
Director
06/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A.T. Richardson & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01073480 . The registered office is Throwley Hall Farm, Ilam, Ashbourne, Derbyshire, DE6 2BB.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold 4% on cost
Plant & Machinery 20% on reducing balance
Entitlements no depreciation
Biological assets no depreciation
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 profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Entitlements Biological assets Total
£ £ £ £ £
Cost or Valuation
As at 1 November 2022 122,261 968,335 1,382 385,915 1,477,893
Additions 85,300 3,080 - - 88,380
Disposals - (785 ) - - (785 )
Revaluation - - - (32,320 ) (32,320 )
As at 31 October 2023 207,561 970,630 1,382 353,595 1,533,168
Depreciation
As at 1 November 2022 70,275 766,618 - - 836,893
Provided during the period 5,645 40,802 - - 46,447
As at 31 October 2023 75,920 807,420 - - 883,340
Net Book Value
As at 31 October 2023 131,641 163,210 1,382 353,595 649,828
As at 1 November 2022 51,986 201,717 1,382 385,915 641,000
5. Stocks
2023 2022
£ £
Stock 423,945 413,413
423,945 413,413
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 68,769 80,319
Other debtors 17,171 15,163
85,940 95,482
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,341 2,341
Trade creditors 54,079 114,782
Bank loans and overdrafts 168,153 331,803
Other creditors 6,615 9,977
Directors' loan accounts 285,301 127,210
515,489 586,113
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 161,798 -
161,798 -
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,341 2,341
1,341 2,341
1,341 2,341
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5