1 August 2024 v2026.13.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 09689077 2024-08-01 2025-07-31 09689077 2025-07-31 09689077 2024-07-31 09689077 core:WithinOneYear 2025-07-31 09689077 core:WithinOneYear 2024-07-31 09689077 core:AfterOneYear 2025-07-31 09689077 core:AfterOneYear 2024-07-31 09689077 core:ShareCapital 2025-07-31 09689077 core:ShareCapital 2024-07-31 09689077 core:RetainedEarningsAccumulatedLosses 2025-07-31 09689077 core:RetainedEarningsAccumulatedLosses 2024-07-31 09689077 bus:Director1 2024-08-01 2025-07-31 09689077 bus:RegisteredOffice 2024-08-01 2025-07-31 09689077 core:NetGoodwill 2024-08-01 2025-07-31 09689077 core:Goodwill 2024-08-01 2025-07-31 09689077 core:PlantMachinery 2024-08-01 2025-07-31 09689077 core:FurnitureFittings 2024-08-01 2025-07-31 09689077 core:OfficeEquipment 2024-08-01 2025-07-31 09689077 core:MotorVehicles 2024-08-01 2025-07-31 09689077 2023-08-01 2024-07-31 09689077 core:NetGoodwill 2025-07-31 09689077 core:NetGoodwill 2024-08-01 09689077 core:NetGoodwill 2024-07-31 09689077 core:PlantMachinery 2024-08-01 09689077 core:PlantMachinery 2025-07-31 09689077 core:PlantMachinery 2024-07-31 09689077 1 2024-08-01 2025-07-31 09689077 countries:EnglandWales 2024-08-01 2025-07-31 09689077 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 09689077 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09689077 bus:SmallEntities 2024-08-01 2025-07-31 09689077 bus:FullAccounts 2024-08-01 2025-07-31
Company registration number:
09689077
C A Johnson & Sons Limited
Unaudited Filleted Financial Statements for the year ended
31 July 2025
C A Johnson & Sons Limited
Statement of Financial Position
31 July 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | - |  | 2,350 |
Tangible assets | 6 | 82,860 |  | 94,598 |
|  | 82,860 |  | 96,948 |
Current assets |  |  |  |  |
Stocks |  | 3,000 |  | 3,000 |
Debtors | 7 | 18,502 |  | 16,592 |
Cash at bank and in hand |  | 46,043 |  | 78,065 |
|  | 67,545 |  | 97,657 |
Creditors: amounts falling due within one year | 8 | (56,419 | ) | (61,610 | )
Net current assets |  | 11,126 |  | 36,047 |
Total assets less current liabilities |  | 93,986 |  | 132,995 |
Creditors: amounts falling due after more than one year | 9 | (7,598 | ) | (17,393 | )
Provisions for liabilities |  | (20,715 | ) | (23,650 | )
Net assets |  | 65,673 |  | 91,952 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 65,573 |  | 91,852 |
Shareholders funds |  | 65,673 |  | 91,952 |

For the year ending
31 July 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The 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 their responsibilities for complying with the requirements of the Act 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.
These
financial statements
were approved by the board of directors and authorised for issue on
27 February 2026
, and are signed on behalf of the board by:

Mr Michael Johnson
Director

Company registration number:
09689077
C A Johnson & Sons Limited
Notes to the Financial Statements
Year ended
31 July 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
44 Kirkgate
,
Ripon
,
North Yorkshire
,
HG4 1PB
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.
Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Goodwill | 10% straight line

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 20% straight line
Fixtures and fittings | 15% reducing balance
Office equipment | 33% straight line
Motor vehicles | 15% reducing balance

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
9
(2024:
10.00
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 August 2024 and 31 July 2025 | 23,503 |
Amortisation |  |
At 1 August 2024 | 21,153 |
Charge | 2,350 |
At 31 July 2025 | 23,503 |
Carrying amount |  |
At 31 July 2025 | - |
At 31 July 2024 | 2,350 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 August 2024 | 147,160 |
Additions | 1,988 |
At 31 July 2025 | 149,148 |
Depreciation |  |
At 1 August 2024 | 52,562 |
Charge | 13,726 |
At 31 July 2025 | 66,288 |
Carrying amount |  |
At 31 July 2025 | 82,860 |
At 31 July 2024 | 94,598 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 10,878 |  | 11,179 |
Other debtors | 7,624 |  | 5,413 |
| 18,502 |  | 16,592 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 10,000 |  | 10,205 |
Trade creditors | 26,200 |  | 28,072 |
Taxation and social security | 16,319 |  | 17,643 |
Other creditors | 3,900 |  | 5,690 |
| 56,419 |  | 61,610 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 7,598 |  | 17,393 |

## 10 Related party transactions

The company operates from premises owned by the director. The property is occupied rent free by the company on the basis that it pays the running costs of the property.