Silverfin false false 31/12/2025 01/04/2025 31/12/2025 J A V Ely 05/08/2025 P Ely 05/08/2025 S C Ely 05/08/2025 G T Weston 05/08/2025 08/03/1999 29 April 2026 The principal activity of the Company in the year under review was that of the manufacture of metal structures and parts. 03728108 2025-12-31 03728108 bus:Director1 2025-12-31 03728108 bus:Director2 2025-12-31 03728108 bus:Director3 2025-12-31 03728108 bus:Director4 2025-12-31 03728108 2025-03-31 03728108 core:CurrentFinancialInstruments 2025-12-31 03728108 core:CurrentFinancialInstruments 2025-03-31 03728108 core:ShareCapital 2025-12-31 03728108 core:ShareCapital 2025-03-31 03728108 core:RetainedEarningsAccumulatedLosses 2025-12-31 03728108 core:RetainedEarningsAccumulatedLosses 2025-03-31 03728108 core:LandBuildings 2025-03-31 03728108 core:OtherPropertyPlantEquipment 2025-03-31 03728108 core:LandBuildings 2025-12-31 03728108 core:OtherPropertyPlantEquipment 2025-12-31 03728108 bus:OrdinaryShareClass1 2025-12-31 03728108 2025-04-01 2025-12-31 03728108 bus:FilletedAccounts 2025-04-01 2025-12-31 03728108 bus:SmallEntities 2025-04-01 2025-12-31 03728108 bus:AuditExemptWithAccountantsReport 2025-04-01 2025-12-31 03728108 bus:PrivateLimitedCompanyLtd 2025-04-01 2025-12-31 03728108 bus:Director1 2025-04-01 2025-12-31 03728108 bus:Director2 2025-04-01 2025-12-31 03728108 bus:Director3 2025-04-01 2025-12-31 03728108 bus:Director4 2025-04-01 2025-12-31 03728108 core:LandBuildings 2025-04-01 2025-12-31 03728108 core:OtherPropertyPlantEquipment 2025-04-01 2025-12-31 03728108 2024-04-01 2025-03-31 03728108 bus:OrdinaryShareClass1 2025-04-01 2025-12-31 03728108 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 03728108 (England and Wales)

# T.R.WESTON & SON LIMITED

### Unaudited Financial Statements
For the financial period from 01 April 2025 to 31 December 2025
Pages for filing with the registrar

T.R.WESTON & SON LIMITED

## Unaudited Financial Statements

For the financial period from 01 April 2025 to 31 December 2025

Contents

T.R.WESTON & SON LIMITED

## COMPANY INFORMATION

For the financial period from 01 April 2025 to 31 December 2025
T.R.WESTON & SON LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 01 April 2025 to 31 December 2025

DIRECTORS | J A V Ely (Appointed 05 August 2025)
| P Ely (Appointed 05 August 2025)
| S C Ely (Appointed 05 August 2025)
| G T Weston (Resigned 05 August 2025)

REGISTERED OFFICE | Westminster Industrial Estate Station Road
| North Hykeham
| Lincoln
| LN6 3QY
| United Kingdom

COMPANY NUMBER | 03728108 (England and Wales)

ACCOUNTANT | Duncan & Toplis Limited
| 14 London Road
| Newark
| NG24 1TW

T.R.WESTON & SON LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
T.R.WESTON & SON LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 31.12.2025 |  | 31.03.2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 387,168 |  | 364,780
|  | 387,168 |  | 364,780
Current assets |  |  |  |
Stocks |  | 13,419 |  | 34,167
Debtors | 4 | 96,642 |  | 287,337
Cash at bank and in hand |  | 93,173 |  | 572,885
|  | 203,234 |  | 894,389
Creditors: amounts falling due within one year | 5 | ( 154,993) |  | ( 150,366)
Net current assets |  | 48,241 |  | 744,023
Total assets less current liabilities |  | 435,409 |  | 1,108,803
Provision for liabilities |  | ( 12,745) |  | ( 11,745)
Net assets |  | 422,664 |  | 1,097,058
Capital and reserves |  |  |  |
Called-up share capital | 6 | 99 |  | 99
Profit and loss account |  | 422,565 |  | 1,096,959
Total shareholder's funds |  | 422,664 |  | 1,097,058

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period 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 Income Statement has not been delivered.

The financial statements of T.R.Weston & Son Limited (registered number: 03728108) were approved and authorised for issue by the Board of Directors on 29 April 2026. They were signed on its behalf by:

P Ely Director |

T.R.WESTON & SON LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2025 to 31 December 2025
T.R.WESTON & SON LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2025 to 31 December 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

T.R.Weston & Son 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 Westminster Industrial Estate Station Road, North Hykeham, Lincoln, LN6 3QY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 Statement of Financial Position 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.

##### 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:

Land and buildings | 2 % reducing balance
Plant and machinery etc. | 15 - 25 % reducing balance

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.

#### 2. Employees

| Period from 01.04.2025 to 31.12.2025 |  | Year ended 31.03.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 8 |  | 7

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2025 | 435,300 |  | 332,385 |  | 767,685
Additions | 0 |  | 33,699 |  | 33,699
At 31 December 2025 | 435,300 |  | 366,084 |  | 801,384
Accumulated depreciation |  |  |  |  |
At 01 April 2025 | 117,500 |  | 285,405 |  | 402,905
Charge for the financial period | 4,125 |  | 7,186 |  | 11,311
At 31 December 2025 | 121,625 |  | 292,591 |  | 414,216
Net book value |  |  |  |  |
At 31 December 2025 | 313,675 |  | 73,493 |  | 387,168
At 31 March 2025 | 317,800 |  | 46,980 |  | 364,780

#### 4. Debtors

| 31.12.2025 |  | 31.03.2025
| £ |  | £
Trade debtors | 73,767 |  | 167,507
Prepayments | 2,652 |  | 19,830
Other debtors | 20,223 |  | 100,000
| 96,642 |  | 287,337

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

| 31.12.2025 |  | 31.03.2025
| £ |  | £
Trade creditors | 23,415 |  | 33,486
Amounts owed to Group undertakings | 85,175 |  | 0
Accruals | 3,074 |  | 2,900
Corporation tax | 0 |  | 55,947
Other taxation and social security | 43,092 |  | 53,924
Other creditors | 237 |  | 4,109
| 154,993 |  | 150,366

#### 6. Called-up share capital

| 31.12.2025 |  | 31.03.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
99 Ordinary shares of £ 1.00 each | 99 |  | 99