R. p. Mcwilliams & Co Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04620757 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

R. p. Mcwilliams & Co Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R P McWilliams

Mrs B A McWilliams

A P McWilliams

SECRETARY:

Mrs B A McWilliams

REGISTERED OFFICE:

146 High Street

Billericay

Essex

CM12 9DF

REGISTERED NUMBER:

04620757 (England and Wales)

ACCOUNTANTS:

K E Jay & Co

52 Fielding Way

Hutton

Brentwood

Essex

CM13 1JN

FIXED ASSETS

Tangible assets

4

76,654

65,967

CURRENT ASSETS

Stocks

5

29,000

27,500

Debtors

6

206,268

124,992

Cash at bank

30,265

18,691

265,533

171,183

CREDITORS

Amounts falling due within one year

7

137,418

105,306

NET CURRENT ASSETS

128,115

65,877

TOTAL ASSETS LESS CURRENT
LIABILITIES

204,769

131,844

CREDITORS

Amounts falling due after more than one
year

8

(14,071

)

(7,999

)

PROVISIONS FOR LIABILITIES

(14,096

)

(11,424

)

NET ASSETS

176,602

112,421

CAPITAL AND RESERVES

Called up share capital

300

Retained earnings

176,302

112,121

SHAREHOLDERS' FUNDS

176,602

112,421

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 4th December 2025 and were signed on its behalf by:

A P McWilliams - Director

Mrs B A McWilliams - Director

R P McWilliams - Director

1.	STATUTORY INFORMATION

R. p. Mcwilliams & Co 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1st October 2024

20,282

10,786

6,069

157,202

194,339

Additions

-

1,271

625

30,612

32,508

Disposals

-

(45,129

)

(45,129

)

At 30th September 2025

20,282

12,057

6,694

142,685

181,718

DEPRECIATION

At 1st October 2024

-

7,514

2,908

117,950

128,372

Charge for year

-

1,138

947

15,377

17,462

Eliminated on disposal

-

(40,770

)

(40,770

)

At 30th September 2025

-

8,652

3,855

92,557

105,064

NET BOOK VALUE

At 30th September 2025

20,282

3,405

2,839

50,128

76,654

At 30th September 2024

20,282

3,272

3,161

39,252

65,967

5.

STOCKS

30.9.25

30.9.24

£

Raw materials

29,000

27,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

193,082

122,592

VAT

10,686

-

Prepayments and accrued income

2,500

2,400

206,268

124,992

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Bank loans and overdrafts

12,875

14,762

Hire purchase contracts

7,898

7,666

Tax

61,370

32,210

Social security and other taxes

831

(776

)

Other creditors

-

6,462

Directors' current accounts

1,202

221

Accrued expenses

53,242

44,761

137,418

105,306

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.25

30.9.24

£

Hire purchase contracts

14,071

7,999