REGISTERED NUMBER: 00200500 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

John Gregory & Sons

(Timber Merchants) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Gregory

T M Leafe

SECRETARY:

T M Leafe

REGISTERED OFFICE:

Victoria Saw Mills

Old Road

Darley Dale

Matlock

Derbyshire

DE4 2ER

REGISTERED NUMBER:

00200500 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

12,984

13,644

CURRENT ASSETS

Stocks

61,043

42,017

Debtors

5

336,735

316,052

Cash at bank and in hand

282,963

333,042

680,741

691,111

CREDITORS

Amounts falling due within one year

6

28,126

8,798

NET CURRENT ASSETS

652,615

682,313

TOTAL ASSETS LESS CURRENT LIABILITIES

665,599

695,957

CAPITAL AND RESERVES

Called up share capital

5,273

5,273

Other reserves

11,791

11,791

Retained earnings

648,535

678,893

SHAREHOLDERS' FUNDS

665,599

695,957

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

J Gregory - Director

1.	STATUTORY INFORMATION

John Gregory & Sons (Timber Merchants) 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.

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.

Turnover

Turnover is measured as the fair value of the consideration 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.

Freehold property

- 2% on cost

Plant and machinery

- 15% on reducing balance

Fixtures and fittings

- 10% on reducing balance

Motor vehicles

- 20% on reducing balance

Computer equipment

- 33% on reducing balance

Included within the net book value of freehold property is land which is not depreciated.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for

obsolete and slow moving items. Cost represents the invoiced cost of of materials on a first in first out basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

11,340

246,084

9,758

Additions

-

225

-

At 31 December 2025

11,340

246,309

9,758

DEPRECIATION

At 1 January 2025

2,427

242,798

9,334

Charge for year

105

496

42

At 31 December 2025

2,532

243,294

9,376

NET BOOK VALUE

At 31 December 2025

8,808

3,015

382

At 31 December 2024

8,913

3,286

424

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

19,701

3,392

290,275

Additions

-

-

225

At 31 December 2025

19,701

3,392

290,500

DEPRECIATION

At 1 January 2025

18,975

3,097

276,631

Charge for year

145

97

885

At 31 December 2025

19,120

3,194

277,516

NET BOOK VALUE

At 31 December 2025

581

198

12,984

At 31 December 2024

726

295

13,644

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,305

13,338

Other debtors

317,980

300,460

Prepayments

3,450

2,254

336,735

316,052

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,347

3,948

Social security and other taxes

2,055

1,325

Other creditors

820

835

Accrued expenses

5,904

2,690

28,126

8,798