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Company No: 03272149 (England and Wales)

# JOHN GUNNER AND COMPANY LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

JOHN GUNNER AND COMPANY LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

JOHN GUNNER AND COMPANY LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
JOHN GUNNER AND COMPANY LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

DIRECTORS | A P Gunner
| B J Gunner
| D J Moyse

SECRETARY | B J Gunner

REGISTERED OFFICE | Sunnyside
| Clasford Bridge
| Worplesdon
| GU3 3HF
| United Kingdom

COMPANY NUMBER | 03272149 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

JOHN GUNNER AND COMPANY LIMITED

## BALANCE SHEET

AS AT 31 DECEMBER 2025
JOHN GUNNER AND COMPANY LIMITED

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 687,562 |  | 771,801
|  | 687,562 |  | 771,801
Current assets |  |  |  |
Stocks | 4 | 29,014 |  | 30,179
Debtors | 5 | 57,411 |  | 59,413
Cash at bank and in hand |  | 68,545 |  | 53,049
|  | 154,970 |  | 142,641
Creditors: amounts falling due within one year | 6 | ( 533,058) |  | ( 464,691)
Net current liabilities |  | (378,088) |  | (322,050)
Total assets less current liabilities |  | 309,474 |  | 449,751
Creditors: amounts falling due after more than one year | 7 | ( 209,884) |  | ( 276,281)
Provision for liabilities |  | ( 69,036) |  | ( 91,852)
Net assets |  | 30,554 |  | 81,618
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1,004 |  | 1,004
Share premium account |  | 19,996 |  | 19,996
Profit and loss account |  | 9,554 |  | 60,618
Total shareholders' funds |  | 30,554 |  | 81,618

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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 Profit and Loss Account has not been delivered.

The financial statements of John Gunner and Company Limited (registered number: 03272149) were approved and authorised for issue by the Board of Directors on 24 April 2026. They were signed on its behalf by:

Barry John Gunner Director |

JOHN GUNNER AND COMPANY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
JOHN GUNNER AND COMPANY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

John Gunner and Company 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 Sunnyside, Clasford Bridge, Worplesdon, GU3 3HF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents the value of sales (net of value added tax) from recycling and waste management services. 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
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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.

##### 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:

Leasehold improvements | 10 years straight line
Plant and machinery | 15 % reducing balance
Vehicles | 5 years straight line
Fixtures and fittings | 20 % reducing balance
Computer equipment | 33 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 19 |  | 18

#### 3. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 January 2025 | 814,429 |  | 1,514,093 |  | 664,290 |  | 9,668 |  | 12,760 |  | 3,015,240
Additions | 0 |  | 153,310 |  | 0 |  | 0 |  | 0 |  | 153,310
Disposals | 0 |  | ( 168,133) |  | ( 74,750) |  | ( 204) |  | ( 2,136) |  | ( 245,223)
At 31 December 2025 | 814,429 |  | 1,499,270 |  | 589,540 |  | 9,464 |  | 10,624 |  | 2,923,327
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 January 2025 | 546,843 |  | 1,039,147 |  | 635,901 |  | 9,317 |  | 12,231 |  | 2,243,439
Charge for the financial year | 44,327 |  | 152,301 |  | 15,959 |  | 70 |  | 166 |  | 212,823
Disposals | 0 |  | ( 143,508) |  | ( 74,750) |  | ( 197) |  | ( 2,042) |  | ( 220,497)
At 31 December 2025 | 591,170 |  | 1,047,940 |  | 577,110 |  | 9,190 |  | 10,355 |  | 2,235,765
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 December 2025 | 223,259 |  | 451,330 |  | 12,430 |  | 274 |  | 269 |  | 687,562
At 31 December 2024 | 267,586 |  | 474,946 |  | 28,389 |  | 351 |  | 529 |  | 771,801
Leased assets included above: |  |  |  |  |  |  |  |  |  |  |
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 December 2025 | 0 |  | 207,032 |  | 0 |  | 0 |  | 0 |  | 207,032
At 31 December 2024 | 0 |  | 279,588 |  | 0 |  | 0 |  | 0 |  | 279,588

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 29,014 |  | 30,179

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 30,887 |  | 39,376
Prepayments | 26,524 |  | 20,037
| 57,411 |  | 59,413

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

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 51,173 |  | 48,476
Obligations under finance leases and hire purchase contracts | 56,831 |  | 69,719
Directors loans | 170,010 |  | 170,010
Trade creditors | 185,213 |  | 125,629
Corporation tax | 21,617 |  | 10,955
Other taxation and social security | 8,429 |  | 2,416
VAT | 36,129 |  | 26,010
Accruals | 3,200 |  | 11,072
Other creditors | 456 |  | 404
| 533,058 |  | 464,691

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 140,527 |  | 191,808
Obligations under finance leases and hire purchase contracts | 69,357 |  | 84,473
| 209,884 |  | 276,281

The bank loans are secured in favour of National Westminster Bank PLC was created on 12 December 2016 securing the bank loan. This contains a fixed charge over all company property and assets and a floating charge over all other property.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2025 |  | 2024
| £ |  | £
Bank loans (repayable by instalments) | 23,748 |  | 54,588

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 A Ordinary share of £ 1.00 | 1 |  | 1
1 B Ordinary share of £ 1.00 | 1 |  | 1
1 C Ordinary share of £ 1.00 | 1 |  | 1
1 D Ordinary share of £ 1.00 | 1 |  | 1
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000
| 1,004 |  | 1,004

#### 9. Related party transactions

During the period, dividends of £68,640 (2024: £68,640) were paid to the directors.