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Company No: 05488186 (England and Wales)

# TOM RHODES & SONS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

TOM RHODES & SONS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

TOM RHODES & SONS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 June 2025
TOM RHODES & SONS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 June 2025

DIRECTORS | Carl Patrick Rhodes
| Paul Thomas Rhodes
| Thomas Patrick Rhodes

REGISTERED OFFICE | 4 Fulford Court Naburn Lane
| Fulford
| York
| YO19 4RG
| United Kingdom

COMPANY NUMBER | 05488186 (England and Wales)

ACCOUNTANT | Morrell Middleton Auditors Ltd Chartered Certified Accountants
| Wellington House
| Aviator Court
| York
| YO30 4UZ

TOM RHODES & SONS LIMITED

## BALANCE SHEET

As at 30 June 2025
TOM RHODES & SONS LIMITED

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 9,734 |  | 12,787
|  | 9,734 |  | 12,787
Current assets |  |  |  |
Stocks |  | 500 |  | 500
Debtors | 5 | 33,491 |  | 30,189
Cash at bank and in hand | 6 | 72,603 |  | 104,299
|  | 106,594 |  | 134,988
Creditors: amounts falling due within one year | 7 | ( 99,614) |  | ( 115,402)
Net current assets |  | 6,980 |  | 19,586
Total assets less current liabilities |  | 16,714 |  | 32,373
Provision for liabilities |  | ( 2,434) |  | ( 3,197)
Net assets |  | 14,280 |  | 29,176
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 14,180 |  | 29,076
Total shareholders' funds |  | 14,280 |  | 29,176

For the financial year ending 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 financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Tom Rhodes & Sons Limited (registered number: 05488186) were approved and authorised for issue by the Board of Directors on 16 December 2025. They were signed on its behalf by:

Paul Thomas Rhodes Director |

TOM RHODES & SONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
TOM RHODES & SONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Tom Rhodes & Sons Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 4 Fulford Court Naburn Lane, Fulford, York, YO19 4RG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### 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 VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 15 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 15 % reducing balance
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
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.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 7

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 32,000 |  | 32,000
At 30 June 2025 | 32,000 |  | 32,000
Accumulated amortisation |  |  |
At 01 July 2024 | 32,000 |  | 32,000
At 30 June 2025 | 32,000 |  | 32,000
Net book value |  |  |
At 30 June 2025 | 0 |  | 0
At 30 June 2024 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 July 2024 | 8,201 |  | 64,879 |  | 280 |  | 2,617 |  | 75,977
At 30 June 2025 | 8,201 |  | 64,879 |  | 280 |  | 2,617 |  | 75,977
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 July 2024 | 6,380 |  | 54,023 |  | 267 |  | 2,520 |  | 63,190
Charge for the financial year | 273 |  | 2,714 |  | 13 |  | 53 |  | 3,053
At 30 June 2025 | 6,653 |  | 56,737 |  | 280 |  | 2,573 |  | 66,243
Net book value |  |  |  |  |  |  |  |  |
At 30 June 2025 | 1,548 |  | 8,142 |  | 0 |  | 44 |  | 9,734
At 30 June 2024 | 1,821 |  | 10,856 |  | 13 |  | 97 |  | 12,787

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 29,963 |  | 26,558
Other debtors | 3,528 |  | 3,631
| 33,491 |  | 30,189

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 72,603 |  | 104,299

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 13,218 |  | 11,477
Taxation and social security | 25,780 |  | 39,402
Other creditors | 60,616 |  | 64,523
| 99,614 |  | 115,402

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
10 Ordinary A shares of £ 1.00 each | 10 |  | 10
45 Ordinary B shares of £ 1.00 each | 45 |  | 45
45 Ordinary C shares of £ 1.00 each | 45 |  | 45
| 100 |  | 100