REGISTERED NUMBER: 09464926 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Peter Cliff & Sons Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

79,861

65,666

CURRENT ASSETS

Stocks

84,720

77,064

Debtors

5

56,800

60,720

Cash at bank and in hand

179

31,752

141,699

169,536

CREDITORS

Amounts falling due within one year

6

(122,831

)

(157,577

)

NET CURRENT ASSETS

18,868

11,959

TOTAL ASSETS LESS CURRENT LIABILITIES

98,729

77,625

CREDITORS

Amounts falling due after more than one year

7

(77,243

)

(74,586

)

NET ASSETS

21,486

3,039

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

21,386

2,939

SHAREHOLDERS' FUNDS

21,486

3,039

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 30 September 2025 and were signed on its behalf by:

Mr P R Cliff - Director

1.	STATUTORY INFORMATION

Peter Cliff & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09464926

Registered office:

1 Alcumlow Cottage

Brook Lane

Astbury

Congleton

Cheshire

CW12 4TJ

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.

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.

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 reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on 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.

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.

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 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

123,087

661

32,545

2,171

158,464

Additions

33,657

-

-

502

34,159

At 31 March 2025

156,744

661

32,545

2,673

192,623

DEPRECIATION

At 1 April 2024

77,322

573

13,267

1,636

92,798

Charge for year

15,884

17

3,856

207

19,964

At 31 March 2025

93,206

590

17,123

1,843

112,762

NET BOOK VALUE

At 31 March 2025

63,538

71

15,422

830

79,861

At 31 March 2024

45,765

88

19,278

535

65,666

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

56,800

60,720

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

15,797

5,555

Hire purchase contracts

16,778

11,198

Trade creditors

23,048

75,056

Taxation and social security

17,509

12,909

Other creditors

49,699

52,859

122,831

157,577

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

23,542

29,097

Hire purchase contracts

50,896

40,704

Other creditors

2,805

4,785

77,243

74,586

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years by instalment

1,320

6,875