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REGISTERED NUMBER: 04299359 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

T. Clubb & Son Limited

T. Clubb & Son Limited (Registered number: 04299359)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


T. Clubb & Son Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr M P Hildreth
Mrs D J Hildreth





SECRETARY: Mrs D J Hildreth





REGISTERED OFFICE: C/O APS Accountancy Ltd
4 Cromwell Court
New Street
Aylesbury
Buckinghamshire
HP20 2PB





REGISTERED NUMBER: 04299359 (England and Wales)

T. Clubb & Son Limited (Registered number: 04299359)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 131,237 131,786
Investment property 5 2,178,941 1,588,780
2,310,178 1,720,566

CURRENT ASSETS
Stocks 59,020 21,020
Debtors 6 148,225 63,662
Cash at bank and in hand 234,940 431,978
442,185 516,660
CREDITORS
Amounts falling due within one year 7 (467,748 ) (132,056 )
NET CURRENT (LIABILITIES)/ASSETS (25,563 ) 384,604
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,284,615

2,105,170

PROVISIONS FOR LIABILITIES (136,738 ) (136,876 )
NET ASSETS 2,147,877 1,968,294

CAPITAL AND RESERVES
Called up share capital 48 48
Retained earnings 2,147,829 1,968,246
2,147,877 1,968,294

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

T. Clubb & Son Limited (Registered number: 04299359)

Balance Sheet - continued
31 March 2025


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 10 June 2025 and were signed on its behalf by:





Mr M P Hildreth - Director


T. Clubb & Son Limited (Registered number: 04299359)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

T. Clubb & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

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.
Plant and machinery etc - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

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.

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.

Fixed assets
All fixed assets are initially recorded at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

T. Clubb & Son Limited (Registered number: 04299359)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 434,912
Additions 43,513
Disposals (38,000 )
At 31 March 2025 440,425
DEPRECIATION
At 1 April 2024 303,126
Charge for year 41,040
Eliminated on disposal (34,978 )
At 31 March 2025 309,188
NET BOOK VALUE
At 31 March 2025 131,237
At 31 March 2024 131,786

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 1,588,780
Additions 590,161
At 31 March 2025 2,178,941
NET BOOK VALUE
At 31 March 2025 2,178,941
At 31 March 2024 1,588,780

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2020 900,000
Valuation in 2021 375,000
Valuation in 2024 313,780
Valuation in 2025 590,161
2,178,941

If Freehold investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 1,763,225 1,173,063

Investment property was valued on an open market basis on 31 March 2025 by The Directors .

T. Clubb & Son Limited (Registered number: 04299359)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 138,466 61,114
Other debtors 9,759 2,548
148,225 63,662

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 107,070 42,349
Taxation and social security 78,395 70,572
Other creditors 282,283 19,135
467,748 132,056