Company Registration No. 00479565 (England and Wales)
D E Ralston & Co Ltd
Unaudited accounts
for the year ended 31 December 2025
D E Ralston & Co Ltd
Unaudited accounts
Contents
D E Ralston & Co Ltd
Company Information
for the year ended 31 December 2025
Company Number
00479565 (England and Wales)
Registered Office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
United Kingdom
Accountants
Xoba Limited
26 Landsmoor Drive
Longton
Preston
Lancashire
PR4 5PE
D E Ralston & Co Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
552,150
552,150
Investments
709,325
697,929
Cash at bank and in hand
41,048
49,327
Creditors: amounts falling due within one year
(1,800)
(20,038)
Net current assets
39,248
29,329
Total assets less current liabilities
1,300,723
1,279,408
Creditors: amounts falling due after more than one year
(68,509)
(68,509)
Net assets
1,232,214
1,210,899
Called up share capital
5,000
5,000
Profit and loss account
1,226,649
1,205,334
Shareholders' funds
1,232,214
1,210,899
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 February 2026 and were signed on its behalf by
D E Ralston
Director
Company Registration No. 00479565
D E Ralston & Co Ltd
Notes to the Accounts
for the year ended 31 December 2025
D E Ralston & Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 00479565. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over 50 years
Plant & machinery
over 5 years
Fixtures & fittings
over 5 years
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are
measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
D E Ralston & Co Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 January 2025
552,150
19,581
571,731
At 31 December 2025
552,150
19,581
571,731
At 1 January 2025
-
19,581
19,581
At 31 December 2025
-
19,581
19,581
At 31 December 2025
552,150
-
552,150
At 31 December 2024
552,150
-
552,150
5
Investments
Other investments
Valuation at 1 January 2025
697,929
Fair value adjustments
10,823
Valuation at 31 December 2025
709,325
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
14,489
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
68,509
68,509
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).