REGISTERED NUMBER: 04632515 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2025

for

M & J Thistlethwaite (Earthworks)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M R Thistlethwaite

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

04632515 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

614,550

707,268

CURRENT ASSETS

Stocks

41,500

95,250

Debtors

5

1,409,456

1,876,001

Cash at bank and in hand

2,090,980

1,141,698

3,541,936

3,112,949

CREDITORS

Amounts falling due within one year

6

591,078

724,370

NET CURRENT ASSETS

2,950,858

2,388,579

TOTAL ASSETS LESS CURRENT LIABILITIES

3,565,408

3,095,847

PROVISIONS FOR LIABILITIES

153,638

176,817

NET ASSETS

3,411,770

2,919,030

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

3,411,570

2,918,830

SHAREHOLDERS' FUNDS

3,411,770

2,919,030

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

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

The financial statements were approved by the director and authorised for issue on 14th October 2025 and were signed by:

Mr M R Thistlethwaite - Director

1.	STATUTORY INFORMATION

M & J Thistlethwaite (Earthworks) 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.	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, 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

-

25% on reducing balance, 20% on cost and 10% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st February 2024

1,619,080

Additions

57,388

Disposals

(89,264

)

At 31st January 2025

1,587,204

DEPRECIATION

At 1st February 2024

911,812

Charge for year

134,776

Eliminated on disposal

(73,934

)

At 31st January 2025

972,654

NET BOOK VALUE

At 31st January 2025

614,550

At 31st January 2024

707,268

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st February 2024

94,650

Transfer to ownership

(94,650

)

At 31st January 2025

-

DEPRECIATION

At 1st February 2024

19,719

Transfer to ownership

(19,719

)

At 31st January 2025

-

NET BOOK VALUE

At 31st January 2025

-

At 31st January 2024

74,931

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

486,381

947,438

Other debtors

923,075

928,563

1,409,456

1,876,001

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

21,691

Trade creditors

167,015

138,221

Taxation and social security

385,818

552,691

Other creditors

38,245

11,767

591,078

724,370

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

-

21,691

8.	RELATED PARTY DISCLOSURES

The company's director and shareholders are also director and shareholders of Green Orchard Enterprises Limited.

As at 31 January 2025, the company was owed £902,848 by Green Orchard Enterprises Limited in the form of a loan (2024 - £907,848), no interest has been charged (2024 - nil).

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of Mr M and Mrs J Thistlethwaite.