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REGISTERED NUMBER: 10479100 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AA DEWES & SONS LIMITED

AA DEWES & SONS LIMITED (REGISTERED NUMBER: 10479100)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AA DEWES & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: D C Dewes
A C Dewes





REGISTERED OFFICE: Low Spinney Farm
Ashby Magna
Lutterworth
Leicestershire
LE17 5NB





REGISTERED NUMBER: 10479100 (England and Wales)





ACCOUNTANTS: Armstrongs
Chartered Accountants
25 Station Road
Hinckley
Leicestershire
LE10 1AP

AA DEWES & SONS LIMITED (REGISTERED NUMBER: 10479100)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,834 7,834
Tangible assets 5 79,496 149,830
87,330 157,664

CURRENT ASSETS
Stocks 101,267 118,311
Debtors 6 25,530 7,723
126,797 126,034
CREDITORS
Amounts falling due within one year 7 174,449 161,388
NET CURRENT LIABILITIES (47,652 ) (35,354 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,678

122,310

CREDITORS
Amounts falling due after more than one
year

8

-

(41,318

)

PROVISIONS FOR LIABILITIES (18,030 ) (28,468 )
NET ASSETS 21,648 52,524

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,548 52,424
21,648 52,524

AA DEWES & SONS LIMITED (REGISTERED NUMBER: 10479100)

BALANCE SHEET - continued
31 MARCH 2025


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.

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 18 July 2025 and were signed on its behalf by:




D C Dewes - Director



A C Dewes - Director


AA DEWES & SONS LIMITED (REGISTERED NUMBER: 10479100)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

AA Dewes & 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods..

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Outbuildings - 10% on cost
Solar Panels - 4% on cost
Implements - 25% on reducing balance
Tractors, Trailers & Combines - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.


AA DEWES & SONS LIMITED (REGISTERED NUMBER: 10479100)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Entitlements
£   
COST
At 1 April 2024
and 31 March 2025 7,834
NET BOOK VALUE
At 31 March 2025 7,834
At 31 March 2024 7,834

5. TANGIBLE FIXED ASSETS
Solar
Outbuildings Panels Implements
£    £    £   
COST
At 1 April 2024 85,978 20,205 154,121
Additions 2,020 - 7,184
Disposals (85,978 ) - (13,819 )
At 31 March 2025 2,020 20,205 147,486
DEPRECIATION
At 1 April 2024 18,546 6,931 125,748
Charge for year 202 809 8,654
Eliminated on disposal (18,546 ) - (12,879 )
At 31 March 2025 202 7,740 121,523
NET BOOK VALUE
At 31 March 2025 1,818 12,465 25,963
At 31 March 2024 67,432 13,274 28,373

AA DEWES & SONS LIMITED (REGISTERED NUMBER: 10479100)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. TANGIBLE FIXED ASSETS - continued

Tractors,
Trailers Motor Computer
& Combines vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 293,372 16,280 375 570,331
Additions - 12,250 - 21,454
Disposals - (11,230 ) - (111,027 )
At 31 March 2025 293,372 17,300 375 480,758
DEPRECIATION
At 1 April 2024 253,922 15,108 246 420,501
Charge for year 9,863 3,189 32 22,749
Eliminated on disposal - (10,563 ) - (41,988 )
At 31 March 2025 263,785 7,734 278 401,262
NET BOOK VALUE
At 31 March 2025 29,587 9,566 97 79,496
At 31 March 2024 39,450 1,172 129 149,830

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 2,028 400
VAT 11,601 3,233
Prepayments 11,901 4,090
25,530 7,723

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 22,534 87,813
Trade creditors 39,150 6,735
Tax 13,270 6,294
Directors' current accounts 96,222 56,844
Accrued expenses 3,273 3,702
174,449 161,388

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 2-5 years - 24,206
Bank loans more 5 yr by instal - 17,112
- 41,318

AA DEWES & SONS LIMITED (REGISTERED NUMBER: 10479100)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2025 2024
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 17,112