| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| A R Worboys Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| A R Worboys Limited |
| A R Worboys Limited (Registered number: 04726620) |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| A R Worboys Limited |
| Company Information |
| for the Year Ended 31 March 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| A R Worboys Limited (Registered number: 04726620) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Retained earnings | ( |
) |
| The director acknowledges his 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. |
| A R Worboys Limited (Registered number: 04726620) |
| Balance Sheet - continued |
| 31 March 2025 |
| The financial statements were approved by the director and authorised for issue on |
| A R Worboys Limited (Registered number: 04726620) |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| A R Worboys Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| These financial statements have been prepared using the historical cost convention except that as |
| disclosed in the accounting policies certain items are shown at fair value. |
| The financial statements are prepared in sterling, which is the functional currency of the entity. |
| Statement of compliance |
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 |
| Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and |
| Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small |
| companies' regime). |
| Judgements |
| The preparation of the financial statements requires management to make judgements, estimates and |
| assumptions that affect the amounts reported. These estimates and judgements are continually |
| reviewed and are based on experience and other factors, including expectations of future events that |
| are believed to be reasonable under the circumstances. |
| Revenue recognition |
| The company recognises revenue when: |
| The amount of revenue can be reliably measured; |
| it is probable that future economic benefits will flow to the entity; |
| and specific criteria have been met for each of the company's activities. |
| 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 |
| 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. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| A R Worboys Limited (Registered number: 04726620) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Profit and Loss, 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. |
| A R Worboys Limited (Registered number: 04726620) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash on hand and call deposits. |
| Trade debtors |
| Trade debtors are amounts due from customers for goods sold in the ordinary course of business. |
| Trade debtors are recognised at the transaction price. |
| Trade creditors |
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary |
| course of business from suppliers. Accounts payable are classified as current liabilities if the company |
| does not have an unconditional right, at the end of the reporting period, to defer settlement of the |
| creditor for at least twelve months after the reporting date. If there is an unconditional right to defer |
| settlement for at least twelve months after the reporting date, they are presented as non-current |
| liabilities. |
| Trade creditors are recognised at the transaction price. |
| Leases |
| Leases in which substantially all the risks and rewards of ownership are retained by the lessor are |
| classified as operating leases. Payments made under operating leases are charged to profit or loss on |
| a straight-line basis over the period of the lease. |
| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the |
| risks and rewards of ownership to the lessee. |
| Assets held under finance leases are recognised at the lower of their fair value at inception of the |
| lease and the present value of the minimum lease payments. These assets are depreciated on a |
| straight-line basis over the shorter of the useful life of the asset and the lease term. The |
| corresponding liability to the lessor is included in the balance sheet as a finance lease obligation. |
| Lease payments are apportioned between finance costs in the profit and loss account and reduction |
| of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance |
| of the liability. |
| Share capital |
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash |
| or other resources received or receivable, net of the direct costs of issuing the equity instruments. If |
| payment is deferred and the time value of money is material, the initial measurement is on a present |
| value basis. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| A R Worboys Limited (Registered number: 04726620) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 April 2024 |
| and 31 March 2025 |
| AMORTISATION |
| At 1 April 2024 |
| and 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 April 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 6. | FIXED ASSET INVESTMENTS |
| Loans to |
| group |
| undertakings |
| £ |
| At 1 April 2024 |
| New in year | ( |
) |
| At 31 March 2025 |
| A R Worboys Limited (Registered number: 04726620) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 7. | DEBTORS |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Other debtors |
| Amounts falling due after more than one year: |
| Other debtors |
| Aggregate amounts |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts |
| Taxation and social security |
| 10. | RELATED PARTY DISCLOSURES |
| At the balance sheet date, the company owe £Nil (2024: £638) to A Worboys. There are no terms of |
| repayment or interest on this loan. |
| At the balance sheet date, the company owed £174,662 (2024: £172,446) to A 1 Straw Supplies Ltd, where A Worboys is the director. There are no terms of interest due to it being normal commercial terms. |
| 11. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |