Christopher Rodwell & Co. Ltd

Company registration number: 04888615
Balance Sheet as at 30 September 2025 (continued)

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Approved and authorised by the Board on 19 May 2026 and signed on its behalf by:
 

Mr C D Rodwell Director

Christopher Rodwell & Co. Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 1, 29 Wigston Street
Countesthorpe
LEICESTER
LE8 5RP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Christopher Rodwell & Co. Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 30 September 2025 (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% on cost
Plant & machinery	25% on net book value
Motor vehicles	25% on net book value

Stocks

Stocks are stated at the lower of cost and estimated realisable value. Contract work in
progress is calculated according to the stage of completion method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

Pension contributions made by the company are on the basis of defined contributions only, without liability to fund future pension payments. Such contributions are recognised as an employee expense as incurred.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

Christopher Rodwell & Co. Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 30 September 2025 (continued)

4	Tangible assets

	Office equipment  £	Motor vehicles  £	Plant & machinery £	Total £
Cost or valuation
At 1 October 2024	7,181	22,415	42,574	72,170
Additions	5,540	-	318	5,858
At 30 September 2025	12,721	22,415	42,892	78,028
Depreciation
At 1 October 2024	5,042	19,610	29,264	53,916
Charge for the year	3,144	701	3,407	7,252
At 30 September 2025	8,186	20,311	32,671	61,168
Carrying amount
At 30 September 2025	4,535	2,104	10,221	16,860
At 30 September 2024	2,139	2,805	13,310	18,254

5

Debtors

Current	2025 £	2024 £
Trade debtors	6,316	2,695
Other debtors	3,028	3,502
	9,344	6,197

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Directors' loans	39,824	81,646
Trade creditors	2,320	2,015
Taxation and social security	25,267	37,568
Other creditors	5,550	14,751
	72,961	135,980