1 January 2025 v2026.16.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP005427962025-01-012025-12-31005427962025-12-31005427962024-12-3100542796core:WithinOneYear2025-12-3100542796core:WithinOneYear2024-12-3100542796core:ShareCapital2025-12-3100542796core:ShareCapital2024-12-3100542796core:RetainedEarningsAccumulatedLosses2025-12-3100542796core:RetainedEarningsAccumulatedLosses2024-12-3100542796bus:Director12025-01-012025-12-3100542796bus:RegisteredOffice2025-01-012025-12-3100542796core:PlantMachinery2025-01-012025-12-3100542796core:FurnitureFittingsToolsEquipment2025-01-012025-12-3100542796core:MotorVehicles2025-01-012025-12-31005427962024-01-012024-12-3100542796core:PlantMachinery2025-01-0100542796core:PlantMachinery2025-12-3100542796core:PlantMachinery2024-12-3100542796core:BetweenOneFiveYears2025-12-3100542796core:BetweenOneFiveYears2024-12-310054279612025-01-012025-12-3100542796countries:EnglandWales2025-01-012025-12-3100542796bus:AuditExemptWithAccountantsReport2025-01-012025-12-3100542796bus:PrivateLimitedCompanyLtd2025-01-012025-12-3100542796bus:SmallEntities2025-01-012025-12-3100542796bus:FullAccounts2025-01-012025-12-3100542796bus:CompanySecretary12025-01-012025-12-31
Company registration number:
00542796
A.T. SIDDONS & SONS LIMITED
Unaudited Filleted Financial Statements for the year ended
31 December 2025
Chesterton House Accounting services LLP
7 High View Close, Hamilton Office Park, Leicester, Leicestershire, LE4 9LJ, United Kingdom
A.T. SIDDONS & SONS LIMITED
Report to the board of directors on the preparation of the unaudited statutory financial statements of A.T. SIDDONS & SONS LIMITED
Year ended
31 December 2025
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the Board of Directors of A.T. SIDDONS & SONS LIMITED in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the Board of Directors the financial statements that we have been engaged to compile, to report to the Board of Directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s Board of Directors for our work or for this report.
You have acknowledged on the Balance Sheet dated 31st December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Chesterton House Accounting services LLP
Date:
14 May 2026
A.T. SIDDONS & SONS LIMITED
Statement of Financial Position
31 December 2025
20252024
Note££
Fixed assets    
Tangible assets 5
11,440
 
22,632
 
Current assets    
Stocks
9,166
 
43,894
 
Debtors 6
75,207
 
104,002
 
Cash at bank and in hand
184,377
 
157,650
 
268,750
 
305,546
 
Creditors: amounts falling due within one year 7
(25,146
 )
(57,624
 )
Net current assets
243,604
 
247,922
 
Total assets less current liabilities 255,044   270,554  
Capital and reserves    
Called up share capital
1,001
 
1,001
 
Profit and loss account
254,043
 
269,553
 
Shareholders funds
255,044
 
270,554
 
For the year ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
14 May 2026
, and are signed on behalf of the board by:
Mr Simon James Siddons
Director
Company registration number:
00542796
A.T. SIDDONS & SONS LIMITED
Notes to the Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office and principal place of business is
Richard Henry Building
,
26 Kingsley Street
,
Leicester
,
Leicestershire
,
LE2 6DL
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, in respect of the company as an individual entity. The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% reducing balance
Fixtures, fittings and equipment
25% reducing balance
Motor vehicles
25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was
4
(2024:
6.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 January 2025
371,610
 
Disposals
(204,727
 )
At
31 December 2025
166,883
 
Depreciation  
At
1 January 2025
348,978
 
Charge
3,448
 
Disposals
(196,983
 )
At
31 December 2025
155,443
 
Carrying amount  
At
31 December 2025
11,440
 
At 31 December 2024
22,632
 

6 Debtors

20252024
££
Trade debtors
49,221
 
70,291
 
Other debtors
25,986
 
33,711
 
75,207
 
104,002
 

7 Creditors: amounts falling due within one year

20252024
££
Trade creditors
5,435
 
16,492
 
Taxation and social security
7,088
 
20,474
 
Other creditors
12,623
 
20,658
 
25,146
 
57,624
 

8 Share capital

1001 Ordinary shares shares of £ 1.00 each (2024: 1001 £1 shares)

9 Operating leases

The company as lessee    
20252024
££
Not later than 1 year
18,252.00
 
15,252.00
 
Later than 1 year and not later than 5 years
4,501
 
0.00
 
22,753
 
15,252
 

11 Controlling party

The company is under the control of the directors and shareholders.