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Registered Number: 09362514
England and Wales

 

 

 

E. J. THOMAS & SON LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 1,117,017    789,719 
1,117,017    789,719 
Current assets      
Stocks 4 5,397    5,735 
Debtors: amounts falling due within one year 5 58,130    39,516 
Cash at bank and in hand 176,634    (44,073)
240,161    1,178 
Creditors: amount falling due within one year 6 (483,083)   (292,708)
Net current assets (242,922)   (291,530)
 
Total assets less current liabilities 874,095    498,189 
Creditors: amount falling due after more than one year 7 (367,374)   (166,376)
Provisions for liabilities 8 (200,287)   (138,164)
Net assets 306,434    193,649 
 

Capital and reserves
     
Called up share capital 9 102    100 
Profit and loss account 306,332    193,549 
Shareholders' funds 306,434    193,649 
 


For the 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.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 12 June 2025 and were signed on its behalf by:


-------------------------------
Mr J A L Thomas
Director
1
General Information
E. J. Thomas & Son Limited is a private company, limited by shares, registered in England and Wales, registration number 09362514, registration address Cae Pennant, Rhydargaeau, Caerfyrddin, Ceredigion, SA33 6BJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10-25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the year was 5 (2024 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2024 1,127,257    1,127,257 
Additions 485,250    485,250 
Disposals (58,500)   (58,500)
At 31 March 2025 1,554,007    1,554,007 
Depreciation
At 01 April 2024 337,538    337,538 
Charge for year 126,863    126,863 
On disposals (27,411)   (27,411)
At 31 March 2025 436,990    436,990 
Net book values
Closing balance as at 31 March 2025 1,117,017    1,117,017 
Opening balance as at 01 April 2024 789,719    789,719 


4.

Stocks

2025
£
  2024
£
Work in Progress 5,397    5,735 
5,397    5,735 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 58,130    39,516 
58,130    39,516 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 132,485    41,234 
Bank Loans & Overdrafts 9,947    12,461 
Taxation & Social Security 36,378    19,602 
Accrued Expenses 1,100    1,050 
Deferred Grants   19,496 
Other Creditors 10,998    8,313 
Obligations under HP/Financial Leases 201,773    97,152 
Directors' Current Accounts 90,402    93,400 
483,083    292,708 

7.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 2,514    9,947 
Obligations Under HP/Financial Leases 364,860    156,429 
367,374    166,376 

8.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 138,164    121,947 
Charged to Profit & Loss 62,123    16,217 
200,287    138,164 

9.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Class A shares of £1.00 each 100    100 
2 Class A shares of £1.00 each  
102    100 

2