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REGISTERED NUMBER: 00472390 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

R. PARTRIDGE & SON. LIMITED

R. PARTRIDGE & SON. LIMITED (REGISTERED NUMBER: 00472390)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


R. PARTRIDGE & SON. LIMITED (REGISTERED NUMBER: 00472390)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 890,574 854,262

CURRENT ASSETS
Stocks 363,853 300,167
Debtors 5 21,592 50,055
Prepayments and accrued income 2,150 2,419
Cash at bank 188,262 180,637
575,857 533,278
CREDITORS
Amounts falling due within one year 6 (183,830 ) (125,256 )
NET CURRENT ASSETS 392,027 408,022
TOTAL ASSETS LESS CURRENT LIABILITIES 1,282,601 1,262,284

CREDITORS
Amounts falling due after more than one
year

7

-

(46,557

)

PROVISIONS FOR LIABILITIES (156,875 ) (132,008 )
NET ASSETS 1,125,726 1,083,719

CAPITAL AND RESERVES
Called up share capital 15,000 15,000
Retained earnings 1,110,726 1,068,719
SHAREHOLDERS' FUNDS 1,125,726 1,083,719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

R. PARTRIDGE & SON. LIMITED (REGISTERED NUMBER: 00472390)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 Board of Directors and authorised for issue on 5 June 2025 and were signed on its behalf by:





C D Partridge - Director


R. PARTRIDGE & SON. LIMITED (REGISTERED NUMBER: 00472390)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

R. Partridge & Son. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00472390

Registered office: Town Wall House
Balkerne Hill
Colchester
Essex
CO3 3AD

For the purposes of presentation, the financial statements have been rounded to the nearest Pound.

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.

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

Freehold property- Not depreciated
Improvements to property- 10% on cost
Plant and machinery- 10% on cost
Motor vehicles- 20% on cost, 12.5% on cost

Freehold Property
Freehold property is stated at cost and is neither depreciated nor revalued. Any impairment is recognised in the profit and loss account when identified.

Government grants
The company has chosen to adopt the accruals model in relation to income received from the government.
Grants and other government related income is recognised in the income statement on a systematic basis. The entity recognises gross costs for which the grant is intended to compensate.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


R. PARTRIDGE & SON. LIMITED (REGISTERED NUMBER: 00472390)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2023 - 10 ) .

R. PARTRIDGE & SON. LIMITED (REGISTERED NUMBER: 00472390)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 198,560 1,861,069 2,059,629
Additions - 285,154 285,154
Disposals - (167,500 ) (167,500 )
At 30 September 2024 198,560 1,978,723 2,177,283
DEPRECIATION
At 1 October 2023 - 1,205,367 1,205,367
Charge for year - 160,317 160,317
Eliminated on disposal - (78,975 ) (78,975 )
At 30 September 2024 - 1,286,709 1,286,709
NET BOOK VALUE
At 30 September 2024 198,560 692,014 890,574
At 30 September 2023 198,560 655,702 854,262

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,095 32,804
VAT 15,497 17,251
21,592 50,055

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 26,989 49,656
Trade creditors 77,037 15,029
Tax 22,708 21,368
Social security and other taxes 2,597 1,484
Other creditors 9,363 5,513
Directors' current accounts 13,945 6,446
Accruals and deferred income 31,191 25,760
183,830 125,256

R. PARTRIDGE & SON. LIMITED (REGISTERED NUMBER: 00472390)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 46,557

8. FINANCIAL INSTRUMENTS

Basic financial instruments are recognised at amortised cost.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

R L Partridge
During the year there were no advances (2023: £103,404) and no repayments (2023: £53,575). At the year end £2,000 was owed to the director (2023: £2,000).

C D Partridge
During the year there were no advances (2023: £Nil) and no repayments (2023: £Nil). At the year end £4,446 was owed to the director (2023: £4,446).

10. RELATED PARTY DISCLOSURES

During the year the company received rental income of £3,600 (2023: £1,200) from family members of participators.

During the year the company made rental payments of £33,150 (2023: £33,150) to family members of participators.

During the year the company made payments for personal services of £Nil (2023: £5,000) to family members of participators.

During the year the company paid remuneration of £10,162 (2023: £Nil) to family members of participators.