Company registration number 00196243 (England and Wales)
MORRIS (REDDITCH) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
MORRIS (REDDITCH) LIMITED
COMPANY INFORMATION
Directors
Mr D B Morris
Mr P W Morris
Mr J Williams
(Appointed 1 August 2024)
Mr M Taylor
(Appointed 1 August 2024)
Company number
00196243
Registered office
151b Evesham Road
Headless Cross
Redditch
Worcestershire
B97 5EJ
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
NatWest Bank Plc
Church Green House
Redditch
Worcestershire
B98 8DG
MORRIS (REDDITCH) LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
MORRIS (REDDITCH) LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MORRIS (REDDITCH) LIMITED FOR THE YEAR ENDED 31 JULY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Morris (Redditch) Limited for the year ended 31 July 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Morris (Redditch) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Morris (Redditch) Limited and state those matters that we have agreed to state to the b oard of d irectors of Morris (Redditch) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Morris (Redditch) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Morris (Redditch) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Morris (Redditch) Limited. You consider that Morris (Redditch) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Morris (Redditch) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
13 January 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
MORRIS (REDDITCH) LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
365,489
385,435
Investments
5
39,769
39,769
405,258
425,204
Current assets
Stocks
276,695
269,720
Debtors
6
87,989
91,331
Cash at bank and in hand
4,166
2,458
368,850
363,509
Creditors: amounts falling due within one year
7
(339,217)
(334,152)
Net current assets
29,633
29,357
Total assets less current liabilities
434,891
454,561
Creditors: amounts falling due after more than one year
8
(59,446)
(80,262)
Provisions for liabilities
10
(15,338)
(14,991)
Net assets
360,107
359,308
Capital and reserves
Called up share capital
11
9,000
9,000
Profit and loss reserves
351,107
350,308
Total equity
360,107
359,308

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

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

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.

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.

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

MORRIS (REDDITCH) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 13 January 2026 and are signed on its behalf by:
Mr D B Morris
Mr P W Morris
Director
Director
Company registration number 00196243 (England and Wales)
MORRIS (REDDITCH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

Morris (Redditch) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 151b Evesham Road, Headless Cross, Redditch, Worcestershire, B97 5EJ.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life and is fully amortised.

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:

Freehold land and buildings
2.5% on cost
Fixtures and fittings
10% on reducing balance
Computer equipment
33.33% on cost
Motor vehicles
25% on 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
Fixed asset investments

Fixed asset investments are stated at cost.

MORRIS (REDDITCH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

MORRIS (REDDITCH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
20
23
3
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024 and 31 July 2025
29,000
Amortisation and impairment
At 1 August 2024 and 31 July 2025
29,000
Carrying amount
At 31 July 2025
-
0
At 31 July 2024
-
0
MORRIS (REDDITCH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
4
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
476,593
161,815
12,154
73,700
724,262
Additions
-
0
5,894
-
0
-
0
5,894
At 31 July 2025
476,593
167,709
12,154
73,700
730,156
Depreciation and impairment
At 1 August 2024
167,799
117,293
11,460
42,275
338,827
Depreciation charged in the year
11,915
5,634
435
7,856
25,840
At 31 July 2025
179,714
122,927
11,895
50,131
364,667
Carrying amount
At 31 July 2025
296,879
44,782
259
23,569
365,489
At 31 July 2024
308,794
44,522
694
31,425
385,435
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
39,769
39,769

Other investments comprise of 1 Co-operative share in Mica DIY Limited at £1, and silver bullion purchased at £39,768. Both are included at cost price.

The market value of the silver bullion at the year end was £71,600 (2024 - £58,195).

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
48,442
56,811
Other debtors
39,547
34,520
87,989
91,331
MORRIS (REDDITCH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
66,478
103,210
Trade creditors
138,605
110,225
Taxation and social security
53,031
38,935
Other creditors
81,103
81,782
339,217
334,152
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
52,751
70,219
Other creditors
6,695
10,043
59,446
80,262
9
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Hire purchase contracts
10,043
13,391
Bank overdrafts
47,289
83,517
Bank loans
71,940
89,912
129,272
186,820
Hire purchase contracts are secured against the assets to which they relate.
Bank loans are secured by way of a fixed and floating charge over all assets of the company, or by way of a government-backed guarantee.
10
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
15,338
14,991
MORRIS (REDDITCH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
11
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
3,000
3,000
3,000
3,000
Ordinary A of £1 each
3,000
3,000
3,000
3,000
Ordinary B of £1 each
3,000
3,000
3,000
3,000
9,000
9,000
9,000
9,000
12
Ultimate controlling party

There is no ultimate controlling party.

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