REGISTERED NUMBER: 00980063 (England and Wales)

D J & M PARRY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs E P Parry

SECRETARY:

Mrs E P Parry

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 3DQ

REGISTERED NUMBER:

00980063 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Tangible assets

4

42,513

390,912

CURRENT ASSETS

Stocks

-

89,615

Debtors

5

2,526,491

2,535,580

Cash at bank

6,227,633

2,340,563

8,754,124

4,965,758

CREDITORS

Amounts falling due within one year

6

361,806

193,077

NET CURRENT ASSETS

8,392,318

4,772,681

TOTAL ASSETS LESS CURRENT LIABILITIES

8,434,831

5,163,593

PROVISIONS FOR LIABILITIES

6,238

7,853

NET ASSETS

8,428,593

5,155,740

CAPITAL AND RESERVES

Called up share capital

7

3,500

3,500

Retained earnings

8

8,425,093

5,152,240

SHAREHOLDERS' FUNDS

8,428,593

5,155,740

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 director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Mrs E P Parry - Director

1.	STATUTORY INFORMATION

D J & M Parry 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.

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.

Entitlements has been fully amortised in the current year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Building Improvements

-

2% on cost

Plant and machinery

-

25% on reducing balance

Tractors and motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost and 10% 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 Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Building

Plant and

property

Improvements

machinery

£

£

£

COST

At 1 July 2024

282,424

245,567

400

Additions

-

1,300

-

Disposals

(282,424

)

(218,231

)

-

At 30 June 2025

-

28,636

400

DEPRECIATION

At 1 July 2024

-

168,488

100

Charge for year

-

547

75

Eliminated on disposal

-

(157,959

)

-

At 30 June 2025

-

11,076

175

NET BOOK VALUE

At 30 June 2025

-

17,560

225

At 30 June 2024

282,424

77,079

300

Tractors

and motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 July 2024

26,000

16,530

570,921

Additions

-

-

1,300

Disposals

-

-

(500,655

)

At 30 June 2025

26,000

16,530

71,566

DEPRECIATION

At 1 July 2024

6,500

4,921

180,009

Charge for year

4,876

1,505

7,003

Eliminated on disposal

-

-

(157,959

)

At 30 June 2025

11,376

6,426

29,053

NET BOOK VALUE

At 30 June 2025

14,624

10,104

42,513

At 30 June 2024

19,500

11,609

390,912

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,839

26,027

Amounts owed by participating interests

2,494,570

2,496,347

Other debtors

352

-

Directors' current accounts

-

9,520

VAT

2,997

1,078

Prepayments and accrued income

1,733

2,608

2,526,491

2,535,580

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

71,615

Amounts owed to participating interests

-

4,979

Tax

284,267

66,973

Social security and other taxes

-

505

Other creditors

-

1,000

Directors' current accounts

74,289

-

Accruals and deferred income

3,250

48,005

361,806

193,077

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3,500

Ordinary

£1

3,500

3,500

8.

RESERVES

Retained

earnings

£

At 1 July 2024

5,152,240

Profit for the year

3,297,853

Dividends

(25,000

)

At 30 June 2025

8,425,093

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

Mrs E P Parry

Balance outstanding at start of year

(9,520

)

(706,264

)

Amounts advanced

(183,516

)

(9,520

)

Amounts repaid

267,325

706,264

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

74,289

(9,520

)

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £25,000 were paid to the director .