ROY AND JEAN ATKINSON LIMITED

TRADING AS

MINSTER CLEANING SERVICES

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Atkinson

Mrs J C Atkinson

R C Atkinson

SECRETARY:

Mrs J C Atkinson

REGISTERED OFFICE:

27 Corn Mill

Menston

Ilkley

West Yorkshire

LS29 6BY

REGISTERED NUMBER:

03448812 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Suite 1.07

International Dev. Centre

Valley Road

Ilkley

West Yorkshire

LS29 8AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

15,892

21,294

15,892

21,294

CURRENT ASSETS

Stocks

2,780

2,680

Debtors

6

125,254

106,608

Cash at bank

46,130

39,428

174,164

148,716

CREDITORS

Amounts falling due within one year

7

135,558

111,633

NET CURRENT ASSETS

38,606

37,083

TOTAL ASSETS LESS CURRENT LIABILITIES

54,498

58,377

CREDITORS

Amounts falling due after more than one year

8

3,177

16,714

NET ASSETS

51,321

41,663

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

51,121

41,463

SHAREHOLDERS' FUNDS

51,321

41,663

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

R A Atkinson - Director

1.	STATUTORY INFORMATION

Roy And Jean Atkinson 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1997, is being amortised over its estimated useful life of twenty years.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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

-

50% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 89 (2024 - 87 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

152,471

6,000

158,471

AMORTISATION

At 1 July 2024

and 30 June 2025

152,471

6,000

158,471

NET BOOK VALUE

At 30 June 2025

-

-

-

At 30 June 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

52,990

20,072

46,733

5,400

125,195

DEPRECIATION

At 1 July 2024

52,990

19,974

26,535

4,402

103,901

Charge for year

-

24

5,050

328

5,402

At 30 June 2025

52,990

19,998

31,585

4,730

109,303

NET BOOK VALUE

At 30 June 2025

-

74

15,148

670

15,892

At 30 June 2024

-

98

20,198

998

21,294

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

124,413

102,417

Other debtors

841

4,191

125,254

106,608

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

2,559

2,599

Hire purchase contracts

10,952

5,043

Trade creditors

10,007

13,554

Tax

25,868

20,425

Social security and other taxes

81,989

66,278

Other creditors

249

1,739

Directors' current accounts

180

420

Accrued expenses

3,754

1,575

135,558

111,633

The directors' loan is interest free and repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

2,377

Hire purchase contracts

3,177

14,337

3,177

16,714

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

200

Share capital 1

£1

200

200

10.	ULTIMATE CONTROLLING PARTY

The directors acting together control the company.