IRIS Accounts Production v26.1.10.60 00774499 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Ordinary 1.00000 "A" Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00774499 2025-03-31 00774499 2026-03-31 00774499 2025-04-01 2026-03-31 00774499 2024-03-31 00774499 2024-04-01 2025-03-31 00774499 2025-03-31 00774499 ns15:EnglandWales 2025-04-01 2026-03-31 00774499 ns14:PoundSterling 2025-04-01 2026-03-31 00774499 ns10:Director1 2025-04-01 2026-03-31 00774499 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00774499 ns10:SmallEntities 2025-04-01 2026-03-31 00774499 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00774499 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 00774499 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00774499 ns10:FullAccounts 2025-04-01 2026-03-31 00774499 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 00774499 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 00774499 ns10:Director2 2025-04-01 2026-03-31 00774499 ns10:Director3 2025-04-01 2026-03-31 00774499 ns10:CompanySecretary1 2025-04-01 2026-03-31 00774499 ns10:RegisteredOffice 2025-04-01 2026-03-31 00774499 ns5:CurrentFinancialInstruments 2026-03-31 00774499 ns5:CurrentFinancialInstruments 2025-03-31 00774499 ns5:ShareCapital 2026-03-31 00774499 ns5:ShareCapital 2025-03-31 00774499 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 00774499 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 00774499 ns5:LandBuildings 2025-03-31 00774499 ns5:LeaseholdImprovements 2025-03-31 00774499 ns5:PlantMachinery 2025-03-31 00774499 ns5:MotorVehicles 2025-03-31 00774499 ns5:LandBuildings 2025-04-01 2026-03-31 00774499 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 00774499 ns5:PlantMachinery 2025-04-01 2026-03-31 00774499 ns5:MotorVehicles 2025-04-01 2026-03-31 00774499 ns5:LandBuildings 2026-03-31 00774499 ns5:LeaseholdImprovements 2026-03-31 00774499 ns5:PlantMachinery 2026-03-31 00774499 ns5:MotorVehicles 2026-03-31 00774499 ns5:LandBuildings 2025-03-31 00774499 ns5:LeaseholdImprovements 2025-03-31 00774499 ns5:PlantMachinery 2025-03-31 00774499 ns5:MotorVehicles 2025-03-31 00774499 ns5:CostValuation 2025-03-31 00774499 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 00774499 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 00774499 ns10:OrdinaryShareClass1 2026-03-31 00774499 ns10:OrdinaryShareClass2 2026-03-31

REGISTERED NUMBER: 00774499 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| J.S.Garton & Son Limited |

| J.S.Garton & Son Limited (Registered number: 00774499) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| J.S.Garton & Son Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | Natasha Kim Garton

| Richard Ashton Garton

| Fiona Christine Garton

| SECRETARY: | Richard Aston Garton

| REGISTERED OFFICE: | Forest Hall

| Hatfield Broad Oak

| Bishops Stortford

| Hertfordshire

| CM22 7BT

| REGISTERED NUMBER: | 00774499 (England and Wales)

| ACCOUNTANTS: | RAA Ramon Lee Ltd

| 93 Tabernacle Street

| London

| EC2A 4BA

| J.S.Garton & Son Limited (Registered number: 00774499) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

Fixed assets

Property, plant and equipment | 4 | 608,831 |  | 594,775 |  |

Investments | 5 | 10,050 |  | 10,050 |  |

618,881 |  | 604,825 |  |

Current assets

Inventories | 176,760 |  | 140,000 |  |

Debtors | 6 | 5,118 |  | 61,665 |  |

Cash at bank | 54,062 |  | 40,261 |  |

235,940 |  | 241,926 |  |

Creditors

Amounts falling due within one year | 7 | (46,768 | ) | (53,280 | ) |

Net current assets | 189,172 |  | 188,646 |  |

Total assets less current liabilities | 808,053 |  | 793,471 |  |

Capital and reserves

Called up share capital | 8 | 20,150 |  | 20,150 |  |

Retained earnings | 787,903 |  | 773,321 |  |

Shareholders' funds | 808,053 |  | 793,471 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| J.S.Garton & Son Limited (Registered number: 00774499) |

Balance Sheet - continued

31 March 2026

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 has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

Richard Ashton Garton - Director

| J.S.Garton & Son Limited (Registered number: 00774499) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| J.S.Garton & Son 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.

| TURNOVER

| Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| TANGIBLE FIXED ASSETS

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Agricultural building previously included either under freehold property or plant and machinery have been reclassified to improvements to property for a better presentation as shown in notes to accounts.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Freehold land Not depreciated

| Improvement to property 10% on net book value

| Plant and machinery Between 10% and 25% on net book value

| Motor vehicles 25% on net book value

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| J.S.Garton & Son Limited (Registered number: 00774499) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| STOCKS

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss.Reversals of impairment losses are also recognised in profit or loss.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 balance sheet date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| FIXED ASSET INVESTMENTS

| Fixed asset investments are initially measured at cost and subsequently stated at fair value through profit and loss, unless they are not publicly traded and their fair value cannot be measured reliably, in which case they are held at cost less impairment.

| J.S.Garton & Son Limited (Registered number: 00774499) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| IMPAIRMENT OF FIXED ASSETS

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| CASH AND CASH EQUIVALENTS

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| BASIC FINANCIAL ASSETS

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| CLASSIFICATION OF FINANCIAL LIABILITIES

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| J.S.Garton & Son Limited (Registered number: 00774499) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| BASIC FINANCIAL LIABILITIES

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| EQUITY INSTRUMENTS

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| EMPLOYEE BENEFITS

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| RETIREMENT BENEFITS

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| LEASES

| Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

| GOVERNMENT GRANTS

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

| A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

| JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| J.S.Garton & Son Limited (Registered number: 00774499) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2025 - 12 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Improvements |

| Freehold |  | to |  | Plant and |  | Motor |

| property |  | property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 228,582 |  | - |  | 1,759,658 |  | 94,803 |  | 2,083,043 |  |

| Additions | - |  | 55,432 |  | 42,906 |  | - |  | 98,338 |  |

| Disposals | - |  | - |  | (11,665 | ) | - |  | (11,665 | ) |

| Reclassification/transfer | (120,309 | ) | 590,980 |  | (485,921 | ) | 15,250 |  | - |  |

| At 31 March 2026 | 108,273 |  | 646,412 |  | 1,304,978 |  | 110,053 |  | 2,169,716 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | - |  | 1,412,191 |  | 76,077 |  | 1,488,268 |  |

| Charge for year | - |  | 29,541 |  | 48,107 |  | 4,682 |  | 82,330 |  |

| Eliminated on disposal | - |  | - |  | (9,713 | ) | - |  | (9,713 | ) |

| Reclassification/transfer | - |  | 351,009 |  | (366,259 | ) | 15,250 |  | - |  |

| At 31 March 2026 | - |  | 380,550 |  | 1,084,326 |  | 96,009 |  | 1,560,885 |  |

| NET BOOK VALUE

| At 31 March 2026 | 108,273 |  | 265,862 |  | 220,652 |  | 14,044 |  | 608,831 |  |

| At 31 March 2025 | 228,582 |  | - |  | 347,467 |  | 18,726 |  | 594,775 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 10,050 |  |

| NET BOOK VALUE

| At 31 March 2026 | 10,050 |  |

| At 31 March 2025 | 10,050 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | - |  | 26,128 |  |

| Other deposits | 430 |  | 12,441 |  |

| VAT | 4,688 |  | 23,096 |  |

5,118 |  | 61,665 |  |

| J.S.Garton & Son Limited (Registered number: 00774499) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Corporation tax | 6,230 |  | 7,816 |  |

| Taxation and social security | 160 |  | - |  |

| Pension Liability | 150 |  | 133 |  |

| Wages control account | 601 |  | - |  |

| Directors' current accounts | 32,127 |  | 11,686 |  |

| Accruals and deferred income | 7,500 |  | 33,645 |  |

46,768 |  | 53,280 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 20,000 | Ordinary | 1 | 20,000 |  | 20,000 |  |

| 150 | "A" Ordinary | 1 | 150 |  | 150 |  |

20,150 |  | 20,150 |  |