Roger Eaves & Son.Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 00403877

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		223,634		230,253
Investments	5		100		100

			223,734		230,353
CURRENT ASSETS
Debtors	6	2,384		7,377
Cash at bank and in hand		80,221		82,653

		82,605		90,030
Creditors: Amounts Falling Due Within One Year	7	(61,672 )		(101,465 )

NET CURRENT ASSETS (LIABILITIES)			20,933		(11,435 )

TOTAL ASSETS LESS CURRENT LIABILITIES			244,667		218,918

NET ASSETS			244,667		218,918

CAPITAL AND RESERVES
Called up share capital	8		6,100		6,100
Revaluation reserve	9		194,794		194,794
Profit and Loss Account			43,773		18,024

SHAREHOLDERS' FUNDS			244,667		218,918

Page 1

Page 2

Roger Eaves & Son.Limited

Balance Sheet (continued)

As At 30 September 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 J Eaves

Director

08/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Roger Eaves & Son.Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00403877 . The registered office is 13 London Street, Fleetwood, Lancashire, FY7 6JQ.

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. 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	2% on Cost
Plant & Machinery	20% on Cost
Motor Vehicles	20% on Cost
Fixtures & Fittings	20% on Cost

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 October 2024	417,293	6,687	18,083	20,861	462,924

As at 30 September 2025	417,293	6,687	18,083	20,861	462,924

Depreciation
As at 1 October 2024	187,040	6,687	18,083	20,861	232,671
Provided during the period	6,619	-	-	-	6,619

As at 30 September 2025	193,659	6,687	18,083	20,861	239,290

Net Book Value
As at 30 September 2025	223,634	-	-	-	223,634

As at 1 October 2024	230,253	-	-	-	230,253

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Roger Eaves & Son.Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 October 2024	100

As at 30 September 2025	100

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	100

As at 1 October 2024	100

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	2,168	-
Other debtors	216	7,377

	2,384	7,377

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,523	27,676
Amounts owed to group undertakings	-	15,752
Other creditors	58,037	58,037
Taxation and social security	112	-

	61,672	101,465

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6,100	6,100

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Page 5

Roger Eaves & Son.Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 October 2024	194,794	18,024
Profit for the year and total comprehensive income	-	25,749

As at 30 September 2025	194,794	43,773