Taylor & Clifton Limited


Directors	Graham Cameron Barr
	Simon Cameron Barr
	Thomas Ralph Barr


Company Secretary	BARR, Thomas Ralph


Registered Address	130 High Street,
	Uppermill,
	Oldham,
	OL3 6BT


Registered Number	00577660 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		117,850		122,630
			117,850		122,630
Current assets
Stocks		28,029		28,029
Debtors	4	114,098		103,793
Cash at bank and on hand		26,995		82,973
		169,122		214,795
Creditors amounts falling due within one year	5	(98,791)		(105,827)
Net current assets (liabilities)			70,331		108,968
Total assets less current liabilities			188,181		231,598
Creditors amounts falling due after one year	6		-		(3,253)
Provisions for liabilities			(29,751)		(27,565)
Net assets			158,430		200,780
Capital and reserves
Called up share capital			1,800		1,800
Profit and loss account			156,630		198,980
Shareholders' funds			158,430		200,780

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2026, and are signed on its behalf by:

Thomas Ralph Barr
Director
Registered Company No. 00577660

Taylor & Clifton Limited

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company&amp;amp;apos;s pension scheme are charged to profit or loss in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	12		12

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 25	608,293
	Additions	5,761
	At 31 January 26	614,054
	Depreciation and impairment
	At 01 February 25	485,663
	Charge for year	10,541
	At 31 January 26	496,204
	Net book value
	At 31 January 26	117,850
	At 31 January 25	122,630

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	94,277	89,528
Other debtors	19,565	7,771
Prepayments and accrued income	256	6,494
Total	114,098	103,793

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	29,130	50,925
Bank borrowings and overdrafts	3,253	10,000
Taxation and social security	21,712	18,633
Other creditors	35,279	18,279
Accrued liabilities and deferred income	9,417	7,990
Total	98,791	105,827

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	3,253
Total	-	3,253