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REGISTERED NUMBER: 01534672 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

FOR

J. SHORTEN & SONS LIMITED

J. SHORTEN & SONS LIMITED (REGISTERED NUMBER: 01534672)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J. SHORTEN & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2025







DIRECTORS: L J Shorten
E J Shorten
B M Shorten
J A Shorten





SECRETARY: L J Shorten





REGISTERED OFFICE: Cheribourne House
45a Station Road
Willington
Bedford
MK44 3QL





REGISTERED NUMBER: 01534672 (England and Wales)





ACCOUNTANTS: Baker Noel
Chartered Accountants
Cheribourne House
45a Station Road
Willington
Bedford
Bedfordshire
MK44 3QL

J. SHORTEN & SONS LIMITED (REGISTERED NUMBER: 01534672)

BALANCE SHEET
5 APRIL 2025

5.4.25 5.4.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,574,246 1,710,538
Investment property 5 450,000 450,000
2,024,246 2,160,538

CURRENT ASSETS
Stocks 5,449 10,899
Debtors 6 517,867 291,348
Investments 7 292,850 246,555
Cash at bank 375,458 471,920
1,191,624 1,020,722
CREDITORS
Amounts falling due within one year 8 705,831 727,128
NET CURRENT ASSETS 485,793 293,594
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,510,039

2,454,132

PROVISIONS FOR LIABILITIES 111,827 140,283
NET ASSETS 2,398,212 2,313,849

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 152,508 152,508
Retained earnings 2,245,604 2,161,241
SHAREHOLDERS' FUNDS 2,398,212 2,313,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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.

J. SHORTEN & SONS LIMITED (REGISTERED NUMBER: 01534672)

BALANCE SHEET - continued
5 APRIL 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 9 June 2025 and were signed on its behalf by:





J A Shorten - Director


J. SHORTEN & SONS LIMITED (REGISTERED NUMBER: 01534672)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

1. STATUTORY INFORMATION

J. Shorten & Sons 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 represents invoices raised for work done, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Gain/loss on listed investments
Gains/losses on listed investments includes the realised gains/losses on sale of investments plus any unrealised gains/losses on revaluation of the listed investments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

J. SHORTEN & SONS LIMITED (REGISTERED NUMBER: 01534672)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 6 April 2024 1,379,068 63,533 40,733
Additions - 14,143 529
Disposals - - -
At 5 April 2025 1,379,068 77,676 41,262
DEPRECIATION
At 6 April 2024 278,101 52,718 35,410
Charge for year 18,813 4,269 1,029
Eliminated on disposal - - -
At 5 April 2025 296,914 56,987 36,439
NET BOOK VALUE
At 5 April 2025 1,082,154 20,689 4,823
At 5 April 2024 1,100,967 10,815 5,323

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 6 April 2024 1,884,563 16,707 3,384,604
Additions 87,550 1,621 103,843
Disposals (18,500 ) - (18,500 )
At 5 April 2025 1,953,613 18,328 3,469,947
DEPRECIATION
At 6 April 2024 1,293,057 14,780 1,674,066
Charge for year 212,988 1,478 238,577
Eliminated on disposal (16,942 ) - (16,942 )
At 5 April 2025 1,489,103 16,258 1,895,701
NET BOOK VALUE
At 5 April 2025 464,510 2,070 1,574,246
At 5 April 2024 591,506 1,927 1,710,538

J. SHORTEN & SONS LIMITED (REGISTERED NUMBER: 01534672)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 6 April 2024 525,472
Transfer to ownership (525,472 )
At 5 April 2025 -
DEPRECIATION
At 6 April 2024 246,268
Charge for year 105,094
Transfer to ownership (351,362 )
At 5 April 2025 -
NET BOOK VALUE
At 5 April 2025 -
At 5 April 2024 279,204

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 6 April 2024
and 5 April 2025 450,000
NET BOOK VALUE
At 5 April 2025 450,000
At 5 April 2024 450,000

Fair value at 5 April 2025 is represented by:
£   
Valuation in 2024 450,000

If investment property had not been revalued it would have been included at the following historical cost:

5.4.25 5.4.24
£    £   
Cost 297,491 297,491

Investment property was valued on an open market basis on 5 April 2025 by the directors .

J. SHORTEN & SONS LIMITED (REGISTERED NUMBER: 01534672)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.25 5.4.24
£    £   
Trade debtors 424,095 207,859
Other debtors 93,772 83,489
517,867 291,348

7. CURRENT ASSET INVESTMENTS
5.4.25 5.4.24
£    £   
Listed investments 10,166 26,895
Unlisted investments 282,684 219,660
292,850 246,555

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.25 5.4.24
£    £   
Hire purchase contracts - 34,645
Trade creditors 147,119 118,620
Taxation and social security 118,738 106,108
Other creditors 439,974 467,755
705,831 727,128

9. SECURED DEBTS

The following secured debts are included within creditors:

5.4.25 5.4.24
£    £   
Hire purchase contracts - 34,645