REGISTERED NUMBER: 04128995 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MORRIS AND SONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Morris

REGISTERED OFFICE:

Bramley Barn

69A Station Road

Over

Cambridge

Cambridgeshire

CB24 5NL

REGISTERED NUMBER:

04128995 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Tangible assets

5

8,619

10,033

CURRENT ASSETS

Stocks

8,946

-

Debtors

6

28,071

2,624

Cash and cash equivalents

22,890

38,265

59,907

40,889

CREDITORS

Amounts falling due within one year

7

(56,652

)

(42,861

)

NET CURRENT ASSETS/(LIABILITIES)

3,255

(1,972

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,874

8,061

PROVISIONS FOR LIABILITIES

8

(2,155

)

(33

)

NET ASSETS

9,719

8,028

CAPITAL AND RESERVES

Called up share capital

9

1

1

Capital redemption reserve

100

100

Retained earnings

9,618

7,927

SHAREHOLDERS' FUNDS

9,719

8,028

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 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.

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 director and authorised for issue on 26 September 2025 and were signed by:

Mr D J Morris - Director

1.	STATUTORY INFORMATION

Morris and Sons Ltd 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.	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.

Turnover

Turnover comprises revenue recognised by the company in respect the sale of construction and development services, exclusive of value added tax and trade discounts.Revenue is recognised to the extent that the right to recognise consideration as been earnt at the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery - 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets or financial liabilities or equity instruments.

Basic financial assets:

Basic financial assets which include assets and such as debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of future receipts are discounted at a market rate of interest. Assets receivable within one year are not discounted.

Basic financial liabilities:

Basic financial liabilities. including creditors, bank loans, are initially measured at transaction price net of transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not discounted.

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 material 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

35,809

Additions

1,459

At 31 March 2025

37,268

DEPRECIATION

At 1 April 2024

25,776

Charge for year

2,873

At 31 March 2025

28,649

NET BOOK VALUE

At 31 March 2025

8,619

At 31 March 2024

10,033

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,745

180

Other debtors

1,326

2,444

28,071

2,624

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,645

7,654

Taxation and social security

8,930

4,513

Other creditors

31,077

30,694

56,652

42,861

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,155

33

Deferred

tax

£

Balance at 1 April 2024

33

Provided during year

2,122

Balance at 31 March 2025

2,155

Deferred tax is recognised in respect of the excess of capital allowances over depreciation.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Mr D J Morris

Balance outstanding at start of year

735

-

Amounts advanced

482

29,247

Amounts repaid

(735

)

(28,512

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

482

735

11.	RELATED PARTY DISCLOSURES

During the year under review the company invoiced connected parties of the company £11,100 (2024: £11,652) in respect of work done. At the balance sheet date a balance of £8,542 (2024: £180) was owed to the company.

At the balance sheet the sum of £15,018 was due to the director. This amount is unsecured and repayable on demand.