FRS102 1A Filleted


Company registration number:						01198335
Roy Jervis And Co Limited

Balance sheet
as at 30 April 2025

		2025		2024
	Note	£	£	£	£
Fixed assets
Tangible assets	4	35,598		1,966
			35,598		1,966
Current assets
Stocks		548,976		554,224
Debtors		250		269
Cash at bank and in hand		63,004		37,165
			612,230		591,658
Creditors: amounts falling due within one year			(76,256)		(46,679)
Net current assets			535,974		544,979
Total assets less current liabilities			571,572		546,945
Creditors: Amounts falling due after more than one year			(22,828)		-
Provisions for liabilities			(6,764)		(374)
NET ASSETS			541,980		546,571

Capital and reserves
Called up share capital			94		94
Other reserves			6		6
Profit and loss account			541,880		546,471
TOTAL EQUITY			541,980		546,571


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2025.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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	Company registration number:		01198335
	Roy Jervis And Co Limited

	Balance sheet - continued
	as at 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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr S Balls, Director
	4 October 2025

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Roy Jervis And Co Limited

Notes to the financial statements
for the year ended 30 April 2025


1	Company information

	Roy Jervis And Co Limited is a private company registered in England and Wales. Its registered number is 01198335. The company is limited by shares. Its registered office is Ladybank Farm, Buckland Hollow, Belper, Derbyshire, DE56 2HS.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	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 or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Motor Vehicles	-	20% straight line

	Stocks
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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Roy Jervis And Co Limited

Notes to the financial statements - continued
for the year ended 30 April 2025

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current and deferred taxation. 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 taxation
	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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Hire purchase and leasing commitments
	Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

	The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3	Average number of employees

	During the year the average number of employees was 2 (2024 - 2).

4	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost
	At 1 May 2024	43,069
	Additions	44,498
	Disposals	(19,471)
	At 30 April 2025	68,096


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	Company registration number:	01198335

	Unaudited financial statements
	for the year ended 30 April 2025
	for
	Roy Jervis And Co Limited


	Pages for filing with the Registrar