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Company Registration No. 02031771 (England and Wales)
Turner & Wood (Rawdon) Limited Unaudited accounts for the year ended 28 February 2025
Turner & Wood (Rawdon) Limited Unaudited accounts Contents
Page
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Turner & Wood (Rawdon) Limited Company Information for the year ended 28 February 2025
Directors
S Wood Mrs SE Wood ML Wood
Secretary
Mrs SE Wood
Company Number
02031771 (England and Wales)
Registered Office
Unit 6 Moorfield Industrial Estate Moorfield Road, Yeadon Leeds LS19 7BN
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Turner & Wood (Rawdon) Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
48,526 
86,771 
Investments
320,000 
- 
368,526 
86,771 
Current assets
Inventories
67,258 
67,271 
Debtors
79,080 
77,232 
Cash at bank and in hand
143,980 
246,881 
290,318 
391,384 
Creditors: amounts falling due within one year
(145,659)
(160,737)
Net current assets
144,659 
230,647 
Total assets less current liabilities
513,185 
317,418 
Provisions for liabilities
Deferred tax
(12,131)
(11,069)
Net assets
501,054 
306,349 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
500,054 
305,349 
Shareholders' funds
501,054 
306,349 
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 April 2025 and were signed on its behalf by
ML Wood Director Company Registration No. 02031771
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Turner & Wood (Rawdon) Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Turner & Wood (Rawdon) Limited is a private company, limited by shares, registered in England and Wales, registration number 02031771. The registered office is Unit 6 Moorfield Industrial Estate, Moorfield Road, Yeadon, Leeds, LS19 7BN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on Cost;
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Turner & Wood (Rawdon) Limited Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 March 2024
66,026 
56,911 
34,167 
42,884 
666 
200,654 
Additions
- 
- 
34,800 
- 
- 
34,800 
Disposals
(66,026)
- 
(34,167)
- 
- 
(100,193)
At 28 February 2025
- 
56,911 
34,800 
42,884 
666 
135,261 
Depreciation
At 1 March 2024
26,345 
44,661 
15,348 
27,016 
513 
113,883 
Charge for the year
- 
3,062 
7,363 
3,967 
153 
14,545 
On disposals
(26,345)
- 
(15,348)
- 
- 
(41,693)
At 28 February 2025
- 
47,723 
7,363 
30,983 
666 
86,735 
Net book value
At 28 February 2025
- 
9,188 
27,437 
11,901 
- 
48,526 
At 29 February 2024
39,681 
12,250 
18,819 
15,868 
153 
86,771 
5
Investments
Other investments 
£ 
Valuation at 1 March 2024
- 
Additions
320,000 
Valuation at 28 February 2025
320,000 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
77,100 
75,252 
Accrued income and prepayments
1,980 
1,980 
79,080 
77,232 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
15,255 
Trade creditors
66,261 
79,342 
Taxes and social security
79,077 
45,493 
Other creditors
42,037 
22,363 
Loans from directors
(44,516)
(4,516)
Accruals
2,800 
2,800 
145,659 
160,737 
8
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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