REGISTERED NUMBER: 00884998 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

E TUPLING AND SON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

I C J Whitehead

T J Whitehead

C J Whitehead

S Stuffins

R Duncanson

Registered office:

E. Tupling & Son Ltd

Calver Road

Winwick Quay

Warrington

WA2 8UD

Registered number:

00884998 (England and Wales)

Accountants:

S&W Partners (Manchester) Limited

Accountants

Northern Assurance Buildings

9-21 Princess Street

Manchester

M2 4DN

Fixed assets

Intangible assets

5

11,555

11,555

Tangible assets

6

250,913

258,712

262,468

270,267

Current assets

Stocks

1,030,796

1,033,228

Debtors

7

1,502,440

973,790

Investments

8

12,813

11,554

Cash at bank and in hand

15,128

85,696

2,561,177

2,104,268

Creditors

Amounts falling due within one year

9

1,811,854

1,198,473

Net current assets

749,323

905,795

Total assets less current liabilities

1,011,791

1,176,062

Creditors

Amounts falling due after more than one year

10

60,048

119,471

Net assets

951,743

1,056,591

Capital and reserves

Called up share capital

12

1,010

1,010

Retained earnings

950,733

1,055,581

Shareholders' funds

951,743

1,056,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:

S Stuffins - Director

1.	Statutory information

E Tupling and 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about E Tupling and Son Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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% straight line

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Stocks are recognised as an expense in the period in which the related revenue is recognised.

Cost is determined on the actual cost method. Cost includes the purchase price, including taxes and duties and transport and handling directly attributable to bringing the stock to its present location and condition.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment is recognised the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

Cash and cash equivalents

Cash and cash equivalents include cash on hand, demand deposits and other short-term highly liquid investments with original maturities of three months or less.

Current asset investments

Other financial assets are initially measured at fair value which is normally the transaction price.

Such assets are subsequently carried at fair value and the changes in fair value are recognised in the Profit and Loss Account.

4.	Employees and directors

The average number of employees during the year was 44 (2023 - 43 ) .

5.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 January 2024

and 31 December 2024

11,555

Net book value

At 31 December 2024

11,555

At 31 December 2023

11,555

6.	Tangible fixed assets

Fixtures

Improvements

Plant and

and

to property

machinery

fittings

£

£

£

Cost

At 1 January 2024

47,882

24,990

150,106

Additions

-

3,344

2,429

Disposals

-

-

-

At 31 December 2024

47,882

28,334

152,535

Depreciation

At 1 January 2024

-

5,916

75,608

Charge for year

-

5,451

11,451

Eliminated on disposal

-

-

-

At 31 December 2024

-

11,367

87,059

Net book value

At 31 December 2024

47,882

16,967

65,476

At 31 December 2023

47,882

19,074

74,498

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 January 2024

198,998

86,479

508,455

Additions

30,995

1,086

37,854

Disposals

(55,530

)

-

(55,530

)

At 31 December 2024

174,463

87,565

490,779

Depreciation

At 1 January 2024

124,214

44,005

249,743

Charge for year

17,740

6,495

41,137

Eliminated on disposal

(51,014

)

-

(51,014

)

At 31 December 2024

90,940

50,500

239,866

Net book value

At 31 December 2024

83,523

37,065

250,913

At 31 December 2023

74,784

42,474

258,712

Included within fixed assets are assets held under hire purchase or lease purchase agreements. The NBV of these assets is £114,515 with depreciation to date of £30,576.

7.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

926,975

798,443

Amounts owed by group undertakings

240,808

5,293

Other debtors

334,657

170,054

1,502,440

973,790

8.	Current asset investments

2024

2023

£

£

Bank bonds

12,813

11,554

9.

Creditors: amounts falling due within one year

2024

2023

£

£

Bank loans and overdrafts

50,547

43,574

Hire purchase contracts (see note 11)

28,257

39,144

Trade creditors

1,344,509

1,018,982

Amounts owed to group undertakings

3,826

10,078

Taxation and social security

73,809

124,001

Other creditors

310,906

(37,306

)

1,811,854

1,198,473

10.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Bank loans

20,833

77,259

Hire purchase contracts (see note 11)

39,215

42,212

60,048

119,471

11.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase contracts

2024

2023

£

£

Net obligations repayable:

Within one year

28,257

39,144

Between one and five years

39,215

42,212

67,472

81,356

Non-cancellable

operating leases

2024

2023

£

£

Within one year

525,841

529,336

Between one and five years

400,250

916,537

926,091

1,445,873

12.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

10,000

Ordinary 10p shares

10p

1,000

1,000

100

A 10p shares

10p

10

10

1,010

1,010

13.	Directors' advances, credits and guarantees

The directors operate current accounts with the company which are interest free and repayable on demand. The balances owing to the company at the year end were £9,271 (2023 - £9,271).