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Registered number: 00274200 A.GODRICH & CO., LIMITED UNAUDITED DIRECTORS REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 21 JANUARY 2025
A.GODRICH & CO., LIMITED
CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 6
A.GODRICH & CO., LIMITED REGISTERED NUMBER:00274200
BALANCE SHEET AS AT 21 JANUARY 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 8,758 |  | 7,641
Investment property | 5 |  | 320,000 |  | 320,000
|  |  | 328,758 |  | 327,641
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 4,751 |  | 4,700 |
Cash at bank and in hand |  | 11,231 |  | 8,026 |
|  | 15,982 |  | 12,726 |
Creditors: amounts falling due within one year | 7 | (11,880) |  | (4,478) |
Net current assets |  |  | 4,102 |  | 8,248
Total assets less current liabilities |  |  | 332,860 |  | 335,889
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (68,246) |  | (68,246)
Net assets |  |  | 264,614 |  | 267,643
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 4,000 |  | 4,000
Profit and loss account |  |  | 260,614 |  | 263,643
|  |  | 264,614 |  | 267,643
Page 1
A.GODRICH & CO., LIMITED REGISTERED NUMBER:00274200
BALANCE SHEET (CONTINUED) AS AT 21 JANUARY 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ J K McLauchlan
Director
Date: 10 November 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
A.GODRICH & CO., LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 JANUARY 2025
1. | General information
A.Godrich & Co., Limited ("the Company") is a private limited company domiciled and incorporated in the UK. The Company is registered at Century House, 1 The Lakes, Northampton, NN4 7HD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
A.GODRICH & CO., LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 JANUARY 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
A.GODRICH & CO., LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 JANUARY 2025 2.Accounting policies (continued)
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Listed investments
|  | £
| Cost |
| At 22 January 2024 | 7,641
| Revaluations | 1,117
| At 21 January 2025 | 8,758
Page 5
A.GODRICH & CO., LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 JANUARY 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 22 January 2024 | 320,000
| At 21 January 2025 | 320,000
The valuations were made by Spencers Druce on 14 April 2022, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 4,751 | 4,700
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 1,380 | 1,978
| Other creditors | 8,000 | -
| Accruals and deferred income | 2,500 | 2,500
|  | 11,880 | 4,478
8. | Controlling party
The ultimate controlling party is Mr R J Shave.
Page 6