REGISTERED NUMBER: 09238012 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

J DREWITT & SONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Drewitt

R L Drewitt

L A J Drewitt

J C Drewitt

REGISTERED OFFICE:

35 Philip Road

Wilton

Salisbury

Wiltshire

SP2 0JJ

REGISTERED NUMBER:

09238012 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

60,722

72,493

Investments

6

-

15,683

60,722

88,176

CURRENT ASSETS

Debtors

7

37,024

25,905

Cash at bank

325,761

210,929

362,785

236,834

CREDITORS

Amounts falling due within one year

8

(115,347

)

(53,586

)

NET CURRENT ASSETS

247,438

183,248

TOTAL ASSETS LESS CURRENT LIABILITIES

308,160

271,424

PROVISIONS FOR LIABILITIES

9

(15,181

)

(18,077

)

NET ASSETS

292,979

253,347

CAPITAL AND RESERVES

Called up share capital

10

5

5

Retained earnings

11

292,974

253,342

SHAREHOLDERS' FUNDS

292,979

253,347

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 7 November 2025 and were signed on its behalf by:

J C Drewitt - Director

1.	STATUTORY INFORMATION

J Drewitt & 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.	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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Goodwill, being amount paid in connection with an acquisition of a business has been written down over its useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance and 25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

40,000

AMORTISATION

At 1 October 2024

and 30 September 2025

40,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

103,988

258

142,732

14,500

261,478

Additions

4,636

-

-

3,705

8,341

At 30 September 2025

108,624

258

142,732

18,205

269,819

DEPRECIATION

At 1 October 2024

50,660

48

128,123

10,154

188,985

Charge for year

14,063

65

4,058

1,926

20,112

At 30 September 2025

64,723

113

132,181

12,080

209,097

NET BOOK VALUE

At 30 September 2025

43,901

145

10,551

6,125

60,722

At 30 September 2024

53,328

210

14,609

4,346

72,493

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

15,683

Disposals

(15,683

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

15,683

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

27,051

4,117

Directors' current accounts

-

18,093

VAT

9,973

3,695

37,024

25,905

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

20,091

4,499

Tax

90,009

44,837

Social security and other taxes

-

1,242

Directors' current accounts

3,247

1,208

Accrued expenses

2,000

1,800

115,347

53,586

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

Accelerated capital allowances

15,181

18,077

Deferred

tax

£

Balance at 1 October 2024

18,077

Accelerated Capital allowances

(2,896

)

Balance at 30 September 2025

15,181

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

1

Ordinary E

£1

1

1

5

5

11.

RESERVES

Retained

earnings

£

At 1 October 2024

253,342

Profit for the year

260,632

Dividends

(221,000

)

At 30 September 2025

292,974

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

L A J Drewitt

Balance outstanding at start of year

5,578

9,727

Amounts repaid

(5,578

)

(4,149

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

5,578

R L Drewitt

Balance outstanding at start of year

6,311

9,980

Amounts repaid

(6,311

)

(3,669

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

6,311

S Drewitt

Balance outstanding at start of year

6,203

9,597

Amounts repaid

(6,203

)

(3,394

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

6,203

The overdrawn directors balances were repaid on 30th April 2025.