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Registered number: 00562155
R.Parkinson And Co.(Sheet Metal Workers)Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
R.Parkinson And Co.(Sheet Metal Workers)Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
R.Parkinson And Co.(Sheet Metal Workers)Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 00562155

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 197,433 |  | 197,433
|  |  | 197,433 |  | 197,433
CURRENT ASSETS
Debtors | 5 | 37,287 |  | 19,154 |
Cash at bank and in hand |  | 40,592 |  | 24,274 |
|  | 77,879 |  | 43,428 |
Creditors: Amounts Falling Due Within One Year | 6 | (52,306 ) |  | (62,963 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 25,573 |  | (19,535 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 223,006 |  | 177,898
NET ASSETS |  |  | 223,006 |  | 177,898
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2,100 |  | 2,100
Share premium account |  |  | 4,500 |  | 4,500
Revaluation reserve | 8 |  | 115,778 |  | 115,778
Capital redemption reserve |  |  | 1,400 |  | 1,400
Profit and Loss Account |  |  | 99,228 |  | 54,120
SHAREHOLDERS' FUNDS |  |  | 223,006 |  | 177,898

Page 1
Page 2
R.Parkinson And Co.(Sheet Metal Workers)Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Joseph Butler Director
28/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
R.Parkinson And Co.(Sheet Metal Workers)Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
R.Parkinson And Co.(Sheet Metal Workers)Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00562155 . The registered office is Highfield Works, Rockfield Street, Blackburn, Lancashire, BB2 3RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | nil
Plant & Machinery | nil

Page 3
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R.Parkinson And Co.(Sheet Metal Workers)Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 April 2025 | 187,185 | 178,484 | 365,669
As at 31 March 2026 | 187,185 | 178,484 | 365,669

...CONTINUED
Page 4
Page 5
R.Parkinson And Co.(Sheet Metal Workers)Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 47,444 | 120,792 | 168,236
As at 31 March 2026 | 47,444 | 120,792 | 168,236
Net Book Value
As at 31 March 2026 | 139,741 | 57,692 | 197,433
As at 1 April 2025 | 139,741 | 57,692 | 197,433

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 37,287 |  | 18,790
Other taxes and social security | - |  | 364
| 37,287 |  | 19,154

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 36,772 |  | 18,882
Corporation tax | 12,914 |  | -
Other taxes and social security | 117 |  | -
Accrued expenses | 2,500 |  | 44,078
Directors' loan accounts | 3 |  | 3
| 52,306 |  | 62,963

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,100 |  | 2,100

Page 5
Page 6
R.Parkinson And Co.(Sheet Metal Workers)Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Reserves

| Share Premium | Revaluation reserve | Capital Redemption | Profit and Loss Account
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 April 2025 | 4,500 | 115,778 | 1,400 | 54,120
Profit for the year and total comprehensive income | - | - | - | 45,108
As at 31 March 2026 | 4,500 | 115,778 | 1,400 | 99,228

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