Company No: 03728108 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

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

	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

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