Company Registration No. 04739753 (England and Wales)
John Shaw & Son (Commercials) Limited
Unaudited accounts
for the year ended 31 March 2025
John Shaw & Son (Commercials) Limited
Unaudited accounts
Contents
John Shaw & Son (Commercials) Limited
Statement of financial position
as at 31 March 2025
Tangible assets
19,105
25,391
Inventories
82,901
107,465
Cash at bank and in hand
58,788
107,384
Creditors: amounts falling due within one year
(218,147)
(299,677)
Net current assets
233,448
215,614
Total assets less current liabilities
252,553
241,005
Creditors: amounts falling due after more than one year
(33,746)
(41,064)
Provisions for liabilities
Deferred tax
(7,920)
(6,348)
Net assets
210,887
193,593
Called up share capital
100
100
Profit and loss account
210,787
193,493
Shareholders' funds
210,887
193,593
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by
Mr J A Oddy
Director
Company Registration No. 04739753
John Shaw & Son (Commercials) Limited
Notes to the Accounts
for the year ended 31 March 2025
John Shaw & Son (Commercials) Limited is a private company, limited by shares, registered in England and Wales, registration number 04739753. The registered office is 270 Leeds Road, Huddersfield, West Yorkshire, HD1 6PD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts are presented in pound sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value-added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
33% on reducing balance
Stocks are valued at a lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
John Shaw & Son (Commercials) Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
108,740
19,033
8,512
16,742
153,027
At 31 March 2025
108,740
19,033
8,512
16,742
153,027
At 1 April 2024
84,358
18,550
8,508
16,220
127,636
Charge for the year
6,095
-
4
187
6,286
At 31 March 2025
90,453
18,550
8,512
16,407
133,922
At 31 March 2025
18,287
483
-
335
19,105
At 31 March 2024
24,382
483
4
522
25,391
Amounts falling due within one year
Trade debtors
171,152
196,164
Accrued income and prepayments
19,725
17,649
Other debtors
119,029
86,629
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,316
7,316
Trade creditors
128,496
214,843
Taxes and social security
24,708
23,763
Loans from directors
-
786
7
Creditors: amounts falling due after more than one year
2025
2024
Aggregate of amounts that fall due for payment after five years
4,878
12,195
8
Transactions with related parties
During the year, the company traded on a normal commercial basis with John Shaw & Son (Hauliers) Limited, which has common shareholders with this company. The net amount due from by the company at the balance sheet date was £50,407 (2024: £55,384 was owed to the company).
John Shaw & Son (Commercials) Limited
Notes to the Accounts
for the year ended 31 March 2025
9
Average number of employees
During the year the average number of employees was 13 (2024: 13).