IRIS Accounts Production v25.1.4.42 01009260 director 1.5.24 30.4.25 30.4.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh010092602024-04-30010092602025-04-30010092602024-05-012025-04-30010092602023-04-30010092602023-05-012024-04-30010092602024-04-3001009260ns15:EnglandWales2024-05-012025-04-3001009260ns14:PoundSterling2024-05-012025-04-3001009260ns10:Director12024-05-012025-04-3001009260ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3001009260ns10:SmallEntities2024-05-012025-04-3001009260ns10:AuditExempt-NoAccountantsReport2024-05-012025-04-3001009260ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3001009260ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3001009260ns10:FullAccounts2024-05-012025-04-3001009260ns10:RegisteredOffice2024-05-012025-04-3001009260ns5:CurrentFinancialInstruments2025-04-3001009260ns5:CurrentFinancialInstruments2024-04-3001009260ns5:ShareCapital2025-04-3001009260ns5:ShareCapital2024-04-3001009260ns5:CapitalRedemptionReserve2025-04-3001009260ns5:CapitalRedemptionReserve2024-04-3001009260ns5:RetainedEarningsAccumulatedLosses2025-04-3001009260ns5:RetainedEarningsAccumulatedLosses2024-04-3001009260ns5:PlantMachinery2024-05-012025-04-3001009260ns5:MotorVehicles2024-05-012025-04-3001009260ns5:LandBuildings2024-04-3001009260ns5:PlantMachinery2024-04-3001009260ns5:MotorVehicles2024-04-3001009260ns5:LandBuildings2024-05-012025-04-3001009260ns5:LandBuildings2025-04-3001009260ns5:PlantMachinery2025-04-3001009260ns5:MotorVehicles2025-04-3001009260ns5:LandBuildings2024-04-3001009260ns5:PlantMachinery2024-04-3001009260ns5:MotorVehicles2024-04-30
REGISTERED NUMBER: 01009260 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

A J R ELSWORTH LIMITED

A J R ELSWORTH LIMITED (REGISTERED NUMBER: 01009260)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A J R ELSWORTH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTOR: A Kitson



REGISTERED OFFICE: Firwood Works
Thicketford Road
Bolton
Lancashire
BL2 3TR



REGISTERED NUMBER: 01009260 (England and Wales)



ACCOUNTANTS: P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ



BANKERS: The Royal Bank of Scotland plc
P O Box 666
Ashton House
Bolton
Lancashire
BL1 8FH

A J R ELSWORTH LIMITED (REGISTERED NUMBER: 01009260)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 44,086 47,346

CURRENT ASSETS
Stocks 198,907 193,202
Debtors 5 61,350 82,253
Cash at bank 96,386 34,759
356,643 310,214
CREDITORS
Amounts falling due within one year 6 163,166 109,661
NET CURRENT ASSETS 193,477 200,553
TOTAL ASSETS LESS CURRENT
LIABILITIES

237,563

247,899

PROVISIONS FOR LIABILITIES 3,658 4,671
NET ASSETS 233,905 243,228

CAPITAL AND RESERVES
Called up share capital 4,537 4,537
Capital redemption reserve 7,563 7,563
Retained earnings 221,805 231,128
SHAREHOLDERS' FUNDS 233,905 243,228

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

A J R ELSWORTH LIMITED (REGISTERED NUMBER: 01009260)

BALANCE SHEET - continued
30 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 director and authorised for issue on 22 July 2025 and were signed by:





A Kitson - Director


A J R ELSWORTH LIMITED (REGISTERED NUMBER: 01009260)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1. STATUTORY INFORMATION

A J R Elsworth 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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 - 20% on cost
Motor vehicles - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

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

A J R ELSWORTH LIMITED (REGISTERED NUMBER: 01009260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 May 2024 27,357 98,716 49,540 175,613
Additions - 8,750 - 8,750
Disposals - - 7,500 7,500
At 30 April 2025 27,357 107,466 57,040 191,863
DEPRECIATION
At 1 May 2024 - 96,112 32,155 128,267
Charge for year - 1,500 10,510 12,010
Eliminated on disposal - - 7,500 7,500
At 30 April 2025 - 97,612 50,165 147,777
NET BOOK VALUE
At 30 April 2025 27,357 9,854 6,875 44,086
At 30 April 2024 27,357 2,604 17,385 47,346

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 61,350 82,253

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 62,865 44,485
Tax 17,734 1,914
Social security and other taxes 1,858 1,300
VAT 16,799 18,018
Directors current account 63,910 43,944
163,166 109,661

7. ULTIMATE CONTROLLING PARTIES

The controlling parties are A Kitson and Mrs J Kitson by virtue of their 100% ownership of the issued ordinary share capital.