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Registered Number: 00122608
England and Wales
Abridged Accounts
for the year ended 30 June 2025
for
J.CLEGG & BROS(RAKEWOOD)LIMITED

Registered Number: 00122608 J.Clegg & Bros(Rakewood)Limited Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 172,893 |  | 175,652
|  | 172,893 |  | 175,652
Current assets |  |  |
Stocks |  | 500 |  | 1,000
Debtors |  | 519 |  | 3,509
Cash at bank and in hand |  | 5,043 |  | 14,508
|  | 6,062 |  | 19,017
Creditors: amount falling due within one year |  | (112,635) |  | (116,161)
Net current assets |  | (106,573) |  | (97,144)
Total assets less current liabilities |  | 66,320 |  | 78,508
Net assets |  | 66,320 |  | 78,508
Capital and reserves |  |  |
Called up share capital |  | 7,010 |  | 7,010
Revaluation Reserves |  | 105,556 |  | 107,385
Profit and loss account |  | (46,246) |  | (35,887)
Shareholders' funds |  | 66,320 |  | 78,508
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 08 January 2026 and were signed on its behalf by:
------------------------------- K E Clegg Director
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J.Clegg & Bros(Rakewood)Limited Notes to the Abridged Financial Statements For the year ended 30 June 2025
General Information J.Clegg & Bros(Rakewood)Limited is a private company, limited by shares, registered in England and Wales, registration number 00122608, registration address Rakewood Mill, Littleborough, Lancashire, OL15 0AP.
1. | Accounting policies Significant accounting policies These financial statements have been prepared in compliance with FRS102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings. The principal accounting policies are set out below. Going concern basis At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Dividends payable are recognised as liabilities once they are no longer at the discretion of the company. Tangible fixed assets Tangible fixed assets are initially measured at cost, and subsequently measured at cost or valuation, net of depreciation and impairment losses. Land is not depreciated. Depreciation is recognised on other assets so as to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Freehold Land and Buildings | 50 years Straight Line
Plant and Equipment | 10% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Financial instruments The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Freehold Land and Buildings |  | Plant and Equipment |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 145,000 |  | 372,434 |  | 517,434
Additions | 3,545 |  | 511 |  | 4,056
Disposals | - |  | - |  | -
At 30 June 2025 | 148,545 |  | 372,945 |  | 521,490
Depreciation
At 01 July 2024 | 18,000 |  | 323,781 |  | 341,781
Charge for year | 1,900 |  | 4,916 |  | 6,816
On disposals | - |  | - |  | -
At 30 June 2025 | 19,900 |  | 328,697 |  | 348,597
Net book values
Closing balance as at 30 June 2025 | 128,645 |  | 44,248 |  | 172,893
Opening balance as at 01 July 2024 | 127,000 |  | 48,652 |  | 175,652
In accordance with paragraph 35.10(d) of FRS102, the company has elected to use a previous valuation as its deemed cost at the date of transition for freehold land and buildings. The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:
Freehold land and buildings |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Cost |  | 13,234 |  | 9,689
Accumulated depreciation |  | (8,600) |  | (8,529)
Carrying value |  | 4,634 |  | 1,160
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