Company registration number 04044220 (England and Wales)
R J CLOUGH & SON LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
R J CLOUGH & SON LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
R J CLOUGH & SON LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
353,825
392,432
Current assets
Debtors
5
162,648
185,843
Cash at bank and in hand
128,666
178,102
291,314
363,945
Creditors: amounts falling due within one year
6
(10,682)
(70,607)
Net current assets
280,632
293,338
Total assets less current liabilities
634,457
685,770
Provisions for liabilities
(87,855)
(97,468)
Net assets
546,602
588,302
Capital and reserves
Called up share capital
7
400,002
400,002
Profit and loss reserves
146,600
188,300
Total equity
546,602
588,302

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 January 2026
Mr A J Clough
Director
Company registration number 04044220 (England and Wales)
R J CLOUGH & SON LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

R J Clough & Son Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Red Scar Works, Primet Street, Burnley Road, Colne, Lancashire, BB8 8EB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result the director continues to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Turnover

Turnover represents amounts receivable for hire of plant and machinery net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
10% Reducing balance
Fixtures, fittings & equipment
15% Reducing balance
Computer equipment
15% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

R J CLOUGH & SON LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
113,322
Amortisation and impairment
At 1 September 2024 and 31 August 2025
113,322
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
829,552
8,688
1,874
141,421
981,535
Additions
42,343
-
0
-
0
-
0
42,343
Disposals
(120,328)
-
0
-
0
-
0
(120,328)
At 31 August 2025
751,567
8,688
1,874
141,421
903,550
Depreciation and impairment
At 1 September 2024
458,699
8,205
1,399
120,800
589,103
Depreciation charged in the year
37,440
73
71
5,155
42,739
Eliminated in respect of disposals
(82,117)
-
0
-
0
-
0
(82,117)
At 31 August 2025
414,022
8,278
1,470
125,955
549,725
Carrying amount
At 31 August 2025
337,545
410
404
15,466
353,825
At 31 August 2024
370,853
483
475
20,621
392,432
R J CLOUGH & SON LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
12,614
15,113
Corporation tax recoverable
119
-
0
Other debtors
142,834
162,834
Prepayments and accrued income
7,081
7,896
162,648
185,843

Other debtors comprise £1 4 2,834 (202 4: £1 62,834) due from a connected company.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,168
29,649
Taxation and social security
2,365
37,327
Other creditors
3,149
3,631
10,682
70,607

7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
2 Ordinary shares of £1 each
2
2
400,000 Ordinary A shares of £1 each
400,000
400,000
400,002
400,002
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