REGISTERED NUMBER: 00621110 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

R.H.Bunner and Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T W Yewdall

Miss M C Bunner

Mrs J A Yewdall

R W Yewdall

SECRETARY:

Mrs J A Yewdall

REGISTERED OFFICE:

Arthur Street

Montgomery

Powys

SY15 6RA

REGISTERED NUMBER:

00621110 (England and Wales)

ACCOUNTANTS:

Morgan Griffiths LLP

Chartered Accountants

Cross Chambers

9 High Street

Newtown

Powys

SY16 2NY

FIXED ASSETS

Tangible assets

4

143,977

156,035

Investment property

5

279,859

284,137

423,836

440,172

CURRENT ASSETS

Stocks

261,051

351,338

Debtors

6

176,052

177,703

Cash at bank and in hand

1,054,457

744,258

1,491,560

1,273,299

CREDITORS

Amounts falling due within one year

7

388,124

257,266

NET CURRENT ASSETS

1,103,436

1,016,033

TOTAL ASSETS LESS CURRENT LIABILITIES

1,527,272

1,456,205

PROVISIONS FOR LIABILITIES

34,267

26,524

NET ASSETS

1,493,005

1,429,681

CAPITAL AND RESERVES

Called up share capital

25,020

25,020

Fair value reserve

8

100,000

100,000

Retained earnings

1,367,985

1,304,661

SHAREHOLDERS' FUNDS

1,493,005

1,429,681

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

Mrs J A Yewdall - Director

1.	STATUTORY INFORMATION

R.H.Bunner 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.

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 as modified by the revaluation of certain assets.

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.

Land and buildings

-

2% on cost or valuation

Plant and machinery etc

-

20% on reducing balance and 10% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 18 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2024

68,540

257,149

325,689

Additions

-

1,250

1,250

At 31 January 2025

68,540

258,399

326,939

DEPRECIATION

At 1 February 2024

39,103

130,551

169,654

Charge for year

1,351

11,957

13,308

At 31 January 2025

40,454

142,508

182,962

NET BOOK VALUE

At 31 January 2025

28,086

115,891

143,977

At 31 January 2024

29,437

126,598

156,035

Included in cost of land and buildings is freehold land of £ 1,000 (2024 - £ 1,000 ) which is not depreciated.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 January 2025

313,906

DEPRECIATION

At 1 February 2024

29,769

Charge for year

4,278

At 31 January 2025

34,047

NET BOOK VALUE

At 31 January 2025

279,859

At 31 January 2024

284,137

Fair value at 31 January 2025 is represented by:

£

Valuation in 2024

100,000

Cost

213,906

313,906

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

146,174

135,479

Other debtors

29,878

42,224

176,052

177,703

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

283,601

183,575

Taxation and social security

45,177

14,100

Other creditors

59,346

59,591

388,124

257,266

8.

RESERVES

Fair

value

reserve

£

At 1 February 2024

and 31 January 2025

100,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

£

T W Yewdall

Balance outstanding at start of year

29,601

-

Amounts advanced

5,881

29,601

Amounts repaid

(29,601

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,881

29,601