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REGISTERED NUMBER: 00564436 (England and Wales)















ELDERKIN & SON (GUNMAKERS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






ELDERKIN & SON (GUNMAKERS) LIMITED (REGISTERED NUMBER: 00564436)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


ELDERKIN & SON (GUNMAKERS) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr W R Elderkin
Mrs K J Elderkin





SECRETARY: Mrs K J Elderkin





REGISTERED OFFICE: 17 Broad Street
Spalding
Lincolnshire
PE11 1TG





REGISTERED NUMBER: 00564436 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PE11 3YR

ELDERKIN & SON (GUNMAKERS) LIMITED (REGISTERED NUMBER: 00564436)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 67,636 78,151
Investments 5 7,166 7,166
74,802 85,317

CURRENT ASSETS
Inventories 654,172 697,929
Debtors 6 57,059 46,828
Cash at bank and in hand 29,402 79,728
740,633 824,485
CREDITORS
Amounts falling due within one year 7 235,474 301,357
NET CURRENT ASSETS 505,159 523,128
TOTAL ASSETS LESS CURRENT LIABILITIES 579,961 608,445

CREDITORS
Amounts falling due after more than one year 8 33,753 50,959
NET ASSETS 546,208 557,486

CAPITAL AND RESERVES
Called up share capital 10 4,002 4,002
Retained earnings 542,206 553,484
SHAREHOLDERS' FUNDS 546,208 557,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

ELDERKIN & SON (GUNMAKERS) LIMITED (REGISTERED NUMBER: 00564436)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


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 11 December 2025 and were signed on its behalf by:





Mrs K J Elderkin - Director


ELDERKIN & SON (GUNMAKERS) LIMITED (REGISTERED NUMBER: 00564436)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Elderkin & Son (Gunmakers) 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.

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 represents amounts charged to customers for goods and services provided during the year,excluding value added tax.
Gun sales are recognised upon delivery to the customer, or upon collection by the customer.Workshop sales are recognised in the period in which the services are rendered

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 10% on reducing balance and 2% on cost
Plant and machinery etc - 20% on reducing balance and 15% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items

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.

Investments
Investments are recorded at cost less any impairments required.

3. EMPLOYEES AND DIRECTORS

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

ELDERKIN & SON (GUNMAKERS) LIMITED (REGISTERED NUMBER: 00564436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Freehold and Motor
property Equipment fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2024 71,706 22,676 37,641 55,968 187,991
Additions - 999 - - 999
Disposals - (447 ) - - (447 )
At 31 March 2025 71,706 23,228 37,641 55,968 188,543
DEPRECIATION
At 1 April 2024 39,137 18,589 35,016 17,098 109,840
Charge for year 1,523 952 395 8,415 11,285
Eliminated on disposal - (218 ) - - (218 )
At 31 March 2025 40,660 19,323 35,411 25,513 120,907
NET BOOK VALUE
At 31 March 2025 31,046 3,905 2,230 30,455 67,636
At 31 March 2024 32,569 4,087 2,625 38,870 78,151


5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST
At 1 April 2024
and 31 March 2025 9,853
PROVISIONS
At 1 April 2024
and 31 March 2025 2,687
NET BOOK VALUE
At 31 March 2025 7,166
At 31 March 2024 7,166

Market value of listed investments at 31 March 2025 - £ 9,921 (2024 - £ 10,402 ).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 46,855 33,952
Other debtors 10,204 12,876
57,059 46,828

ELDERKIN & SON (GUNMAKERS) LIMITED (REGISTERED NUMBER: 00564436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 12,473 24,836
Hire purchase contracts 4,717 4,717
Trade creditors 99,050 155,710
Taxation and social security 24,361 38,694
Other creditors 94,873 77,400
235,474 301,357

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 1,667 14,156
Hire purchase contracts 32,086 36,803
33,753 50,959

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 14,140 38,992
Hire purchase contracts 36,803 41,520
50,943 80,512

Bank loans secured by a fixed and floating charge over the undertaking and all property and assets present and future.

Hire purchase assets secured by the asset being purchased.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
4,002 Ordinary shares £1 4,002 4,002