Company registration number 00601849 (England and Wales)
Arthur Rostron & Sons Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 March 2025
PAGES FOR FILING WITH REGISTRAR
Arthur Rostron & Sons Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
Arthur Rostron & Sons Limited
Balance Sheet
as at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,401
14,488
Current assets
Stocks
4
7,000
7,500
Debtors
5
8,771
13,171
Cash at bank and in hand
3,486
3,680
19,257
24,351
Creditors: amounts falling due within one year
Taxation and social security
2,090
2,695
Other creditors
9,042
15,626
11,132
18,321
Net current assets
8,125
6,030
Total assets less current liabilities
21,526
20,518
Capital and reserves
Called up share capital
7
2,002
2,002
Profit and loss reserves
19,524
18,516
Total equity
21,526
20,518
Arthur Rostron & Sons Limited
Balance Sheet (continued)
as at 31 March 2025
- 2 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 3 June 2025
Mr N J Rostron
Director
Company Registration No. 00601849
Arthur Rostron & Sons Limited
Notes to the financial statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
7.5% on reducing balance
Computers
25% on reducing balance
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Arthur Rostron & Sons Limited
Notes to the financial statements (continued)
for the year ended 31 March 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
3
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
126,841
7,164
134,005
Depreciation
At 1 April 2024
112,353
7,164
119,517
Depreciation charged in the year
1,087
-
0
1,087
At 31 March 2025
113,440
7,164
120,604
Carrying amount
At 31 March 2025
13,401
-
0
13,401
At 31 March 2024
14,488
-
0
14,488
4
Stocks
2025
2024
£
£
Stocks
7,000
7,500
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
8,771
13,171
Arthur Rostron & Sons Limited
Notes to the financial statements (continued)
for the year ended 31 March 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,319
9,661
Other taxation and social security
2,090
2,695
Other creditors
1,823
4,965
Accruals and deferred income
900
1,000
11,132
18,321
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
2,002 Ordinary of £1 each
2,002
2,002
8
Company information

Arthur Rostron & Sons Limited is a private company limited by shares incorporated in England and Wales. The registered office is Townend House, 8 Springwell Court, Leeds, West Yorkshire, LS12 1AL.

2025-03-312024-04-01falsefalsefalse03 June 2025CCH SoftwareCCH Accounts Production 2025.100No description of principal activityMr N J RostronMr N J Rostron006018492024-04-012025-03-31006018492025-03-31006018492024-03-3100601849core:PlantMachinery2025-03-3100601849core:ComputerEquipment2025-03-3100601849core:PlantMachinery2024-03-3100601849core:ComputerEquipment2024-03-3100601849core:CurrentFinancialInstruments2025-03-3100601849core:CurrentFinancialInstruments2024-03-3100601849core:CurrentFinancialInstrumentscore:WithinOneYear2025-03-3100601849core:CurrentFinancialInstrumentscore:WithinOneYear2024-03-3100601849core:ShareCapital2025-03-3100601849core:ShareCapital2024-03-3100601849core:RetainedEarningsAccumulatedLosses2025-03-3100601849core:RetainedEarningsAccumulatedLosses2024-03-3100601849core:ShareCapitalOrdinaryShareClass12025-03-3100601849core:ShareCapitalOrdinaryShareClass12024-03-3100601849bus:CompanySecretaryDirector12024-04-012025-03-3100601849core:PlantMachinery2024-04-012025-03-3100601849core:ComputerEquipment2024-04-012025-03-31006018492023-04-012024-03-3100601849core:PlantMachinery2024-03-3100601849core:ComputerEquipment2024-03-31006018492024-03-3100601849bus:OrdinaryShareClass12024-04-012025-03-3100601849bus:OrdinaryShareClass12025-03-3100601849bus:PrivateLimitedCompanyLtd2024-04-012025-03-3100601849bus:FRS1022024-04-012025-03-3100601849bus:AuditExemptWithAccountantsReport2024-04-012025-03-3100601849bus:Director12024-04-012025-03-3100601849bus:CompanySecretary12024-04-012025-03-3100601849bus:SmallCompaniesRegimeForAccounts2024-04-012025-03-3100601849bus:FullAccounts2024-04-012025-03-31xbrli:purexbrli:sharesiso4217:GBP