REGISTERED NUMBER: 09030311 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

D C Parrish & Sons Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S C Parrish

REGISTERED OFFICE:

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

REGISTERED NUMBER:

09030311 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

12,883

14,613

CURRENT ASSETS

Stocks

19,277

-

Debtors

5

5,412

2,524

Cash at bank

3,680

7,085

28,369

9,609

CREDITORS

Amounts falling due within one year

6

32,934

33,835

NET CURRENT LIABILITIES

(4,565

)

(24,226

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,318

(9,613

)

CREDITORS

Amounts falling due after more than one year

7

114,905

91,908

NET LIABILITIES

(106,587

)

(101,521

)

CAPITAL AND RESERVES

Called up share

8

100

100

Retained earnings

(106,687

)

(101,621

)

SHAREHOLDERS' FUNDS

(106,587

)

(101,521

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Mr S C Parrish - Director

1.	STATUTORY INFORMATION

D C Parrish & Sons Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents net contract work invoiced in arrears, excluding value added tax.

Tangible fixed assets

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

Plant & machinery

20% reducing balance

Fixtures & fittings

15% reducing balance

Motor vehicles

25% reducing balance

Tractors & combines

15% 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.

Going concern

The company is currently showing a net liabilities position of £106,587 (2024 £101,621) at 31st July 2025. This is largely due to a liability of £109,612 (2024 £83,510) which is due to Mr Parrish who is a director of the company.

The directors are of the opinion that trading results are likely to improve and it is not their intention to recall the balance owed to them in the near future. Therefore they continue to adopt the going concern basis when preparing the accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

11,724

22,000

33,724

Additions

10,166

-

10,166

Disposals

-

(16,000

)

(16,000

)

At 31 July 2025

21,890

6,000

27,890

DEPRECIATION

At 1 August 2024

8,320

10,791

19,111

Charge for year

930

2,347

3,277

Eliminated on disposal

-

(7,381

)

(7,381

)

At 31 July 2025

9,250

5,757

15,007

NET BOOK VALUE

At 31 July 2025

12,640

243

12,883

At 31 July 2024

3,404

11,209

14,613

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,943

-

Other debtors

3,469

2,524

5,412

2,524

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

5,426

5,270

Hire purchase contracts

3,250

3,713

Trade creditors

1,008

961

Tax

-

654

Other creditors

-

587

Directors' loan accounts

20,000

20,000

Accrued expenses

3,250

2,650

32,934

33,835

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 1-2 years

22,043

27,500

Hire purchase contracts

3,250

898

Directors' loan accounts

89,612

63,510

114,905

91,908

8.	CALLED UP SHARE

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1.00

100

100