REGISTERED NUMBER: 01409613 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

A J Winkfield and Son Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

18,978

25,302

Investments

5

846

846

19,824

26,148

CURRENT ASSETS

Debtors

6

27,452

31,346

Cash at bank

517,258

520,151

544,710

551,497

CREDITORS

Amounts falling due within one year

7

111,866

109,595

NET CURRENT ASSETS

432,844

441,902

TOTAL ASSETS LESS CURRENT LIABILITIES

452,668

468,050

PROVISIONS FOR LIABILITIES

3,605

4,806

NET ASSETS

449,063

463,244

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

448,963

463,144

SHAREHOLDERS' FUNDS

449,063

463,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

G J Winkfield - Director

1.	STATUTORY INFORMATION

A J Winkfield and Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

01409613

Registered office:

30 High Street

Leighton Buzzard

Beds

LU7 7EA

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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

160,270

DEPRECIATION

At 1 March 2025

134,968

Charge for year

6,324

At 28 February 2026

141,292

NET BOOK VALUE

At 28 February 2026

18,978

At 28 February 2025

25,302

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 March 2025

and 28 February 2026

1,440

PROVISIONS

At 1 March 2025

and 28 February 2026

594

NET BOOK VALUE

At 28 February 2026

846

At 28 February 2025

846

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

25,902

29,719

Other debtors

1,550

1,627

27,452

31,346

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

8,202

6,654

Taxation and social security

10,134

9,061

Other creditors

93,530

93,880

111,866

109,595