REGISTERED NUMBER: 00476200 (England and Wales)

Unaudited Financial Statements For The Year Ended 31st December 2025

for

L. J. Parris and Sons Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

K J Parris

SECRETARY:

Mrs M L W Parris

REGISTERED OFFICE:

The Old Vicarage

46 Pelham Road

Clavering

Essex

CB11 4PQ

REGISTERED NUMBER:

00476200 (England and Wales)

ACCOUNTANTS:

Fredericks Limited

Chartered Accountants

106 Charter Avenue

Ilford

Essex

IG2 7AD

FIXED ASSETS

Investments

4

100

100

Investment property

5

1,188,399

1,188,399

1,188,499

1,188,499

CURRENT ASSETS

Debtors

6

-

1,204

Cash at bank

346,660

375,089

346,660

376,293

CREDITORS

Amounts falling due within one year

7

646,459

700,805

NET CURRENT LIABILITIES

(299,799

)

(324,512

)

TOTAL ASSETS LESS CURRENT LIABILITIES

888,700

863,987

PROVISIONS FOR LIABILITIES

8

123,265

123,265

NET ASSETS

765,435

740,722

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

10

755,435

730,722

SHAREHOLDERS' FUNDS

765,435

740,722

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 27th March 2026 and were signed by:

K J Parris - Director

1.	STATUTORY INFORMATION

L. J. Parris and Sons Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st January 2025

and 31st December 2025

100

NET BOOK VALUE

At 31st December 2025

100

At 31st December 2024

100

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

and 31st December 2025

1,188,399

NET BOOK VALUE

At 31st December 2025

1,188,399

At 31st December 2024

1,188,399

Fair value at 31st December 2025 is represented by:

£

Valuation in 2024

526,897

Cost

661,502

1,188,399

The directors have not carried out a revaluation of the properties in the current year as the values are considered to remain consistent.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

-

1,204

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

6,359

28,495

Other creditors

293,469

309,876

Directors' current accounts

343,380

291,929

Accrued expenses

3,251

70,505

646,459

700,805

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Property revaluation

123,265

123,265

Deferred

tax

£

Balance at 1st January 2025

123,265

Accelerated capital allowances

Balance at 31st December 2025

123,265

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

10,000

Ordinary

£1

10,000

10,000

10.

RESERVES

Retained

earnings

£

At 1st January 2025

730,722

Profit for the year

24,713

At 31st December 2025

755,435

11.	RELATED PARTY DISCLOSURES

The following amount was due to the director at the end of the year:

K J Parris £343,380 (2024 - £291,929).

The following amount was due to the wife of the director, Mrs M L W Parris, at the end of the year:

£293,468 (2024 - £285,190).

During the year Margaret Whiteford Associates Limited, a company in which the wife of K J Parris is a director and has material interest, invoiced the company £Nil (2024 - £10,478) in respect of clerical services and support. The director considers the charge to be at arms length and on commercial terms. The amount owing at the end of the year was £Nil (2024 - £Nil).

Paris Hall Farms Limited charged the company £Nil (2024 - £29,699) in rent during the year. Similarly L. J. Parris and Sons Limited charged Paris Hall Farm Limited the sum of £Nil (2024 - £Nil) in recharged costs. The amounts due to Paris Hall Farms Limited (now dissolved) at the year end was £Nil (2024 - £91,190).

During the prior year the director and his wife transferred freehold property from themselves to the company at a value of £600,000. The transaction took place at market value.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is K J Parris.

The ultimate controlling party is KJ Parris due to his shareholding in the ultimate holding company, Parris Partners Limited, a company incorporated in the UK.

13.	TREATMENT OF FREEHOLD PROPERTY

During the comparative year, based upon anticipated changes in the activities of the company, freehold property which was once part of the trading activities is now treated as investment property. The freehold property had a net book value of £23,103 at the time of transfer and has since been revalued. Details are shown in the notes to the accounts.