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G.B. Newell & Son Limited

Registered Number
11093064
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

G.B. Newell & Son Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Mr G B Newell
Mrs D C Newell

Registered Address

Ninelands Lane
Garforth
Leeds
LS25 1NX

Registered Number

11093064 (England and Wales)
G.B. Newell & Son Limited
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets332,6902,620
32,6902,620
Current assets
Stocks44,4467,503
Debtors55,0074,659
Cash at bank and on hand6,52317,719
15,97629,881
Creditors amounts falling due within one year6(25,629)(22,571)
Net current assets (liabilities)(9,653)7,310
Total assets less current liabilities23,0379,930
Provisions for liabilities7(6,211)-
Net assets16,8269,930
Capital and reserves
Called up share capital100100
Profit and loss account16,7269,830
Shareholders' funds16,8269,930
The financial statements were approved and authorised for issue by the Board of Directors on 17 April 2025, and are signed on its behalf by:
Mr G B Newell
Director
Registered Company No. 11093064
G.B. Newell & Son Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Vehicles4
Office Equipment4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 246,71631,21239938,327
Additions-33,058-33,058
Disposals-(31,212)-(31,212)
At 31 March 256,71633,05839940,173
Depreciation and impairment
At 01 April 245,54929,86829035,707
Charge for year8546891001,643
On disposals-(29,867)-(29,867)
At 31 March 256,4036903907,483
Net book value
At 31 March 2531332,368932,690
At 31 March 241,1671,3441092,620
4.Stocks

2025

2024

££
Finished goods4,4467,503
Total4,4467,503
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1,2482,494
Other debtors1,903358
Prepayments and accrued income1,8561,807
Total5,0074,659
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,94610,380
Amounts owed to related parties21,0922,575
Taxation and social security3417,631
Other creditors1,2151,285
Accrued liabilities and deferred income1,035700
Total25,62922,571
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)6,211-
Total6,211-