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Registered number: 00126330
Ritherdon And Co.Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Ritherdon And Co.Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Ritherdon And Co.Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 00126330

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 373,126 |  | 485,482
Investments | 6 |  | 1,175,657 |  | 1,057,885
|  |  | 1,548,783 |  | 1,543,367
CURRENT ASSETS
Stocks | 7 | 652,582 |  | 575,204 |
Debtors | 8 | 790,553 |  | 742,355 |
Cash at bank and in hand |  | 2,517,288 |  | 2,379,491 |
|  | 3,960,423 |  | 3,697,050 |
Creditors: Amounts Falling Due Within One Year | 9 | (842,277 ) |  | (961,161 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,118,146 |  | 2,735,889
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,666,929 |  | 4,279,256
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (30,464 ) |  | (35,730 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (121,705 ) |  | (102,482 )
NET ASSETS |  |  | 4,514,760 |  | 4,141,044
CAPITAL AND RESERVES
Called up share capital | 12 |  | 1,962 |  | 1,962
Profit and Loss Account |  |  | 4,512,798 |  | 4,139,082
SHAREHOLDERS' FUNDS |  |  | 4,514,760 |  | 4,141,044

Page 1
Page 2
Ritherdon And Co.Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 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 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

Dr B Ritherdon Director
06/07/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Ritherdon And Co.Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Ritherdon And Co.Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00126330 . The registered office is Lorne Street, Darwen, Lancashire, BB3 1QW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, as modified to include fixed asset investments at fair value, 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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.
2.4. 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:

Leasehold | 2% - 5% straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% - 33% straight line
Fixtures & Fittings | 33% straight line
Computer Equipment | 33% straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. 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.
Basic financial liabilities
...CONTINUED
Page 3
Page 4
Ritherdon And Co.Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Financial Instruments - continued
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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Fixed Asset Investments
Investments in listed equity instruments are initially recognised at cost and subsequently measured at fair value. Fair value is determined by reference to quoted market prices at the balance sheet date. Changes in fair value are recognised in the profit and loss account.
Page 4
Page 5
Ritherdon And Co.Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.11. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2025: 40)
38 40
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2025 | 10,002
As at 28 February 2026 | 10,002
Amortisation
As at 1 March 2025 | 10,002
As at 28 February 2026 | 10,002
Net Book Value
As at 28 February 2026 | -
As at 1 March 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 March 2025 | 201,693 | 2,038,155 | 50,448 | 115,545
Additions | - | 2,482 | - | -
As at 28 February 2026 | 201,693 | 2,040,637 | 50,448 | 115,545
Depreciation
As at 1 March 2025 | 132,067 | 1,687,948 | 24,791 | 75,553
Provided during the period | 9,347 | 88,076 | 8,467 | 8,948
As at 28 February 2026 | 141,414 | 1,776,024 | 33,258 | 84,501
Net Book Value
As at 28 February 2026 | 60,279 | 264,613 | 17,190 | 31,044
As at 1 March 2025 | 69,626 | 350,207 | 25,657 | 39,992

Page 5
Page 6
Ritherdon And Co.Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 March 2025 | 29,207 | 2,435,048
Additions | - | 2,482
As at 28 February 2026 | 29,207 | 2,437,530
Depreciation
As at 1 March 2025 | 29,207 | 1,949,566
Provided during the period | - | 114,838
As at 28 February 2026 | 29,207 | 2,064,404
Net Book Value
As at 28 February 2026 | - | 373,126
As at 1 March 2025 | - | 485,482

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 March 2025 | 1,057,885
Additions | 23,093
Fair value adjustments | 94,679
As at 28 February 2026 | 1,175,657
Provision
As at 1 March 2025 | -
As at 28 February 2026 | -
Net Book Value
As at 28 February 2026 | 1,175,657
As at 1 March 2025 | 1,057,885

7. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 523,743 |  | 509,675
Work in progress | 128,839 |  | 65,529
| 652,582 |  | 575,204

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Page 7
Ritherdon And Co.Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
8. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 726,156 |  | 696,835
Other debtors | 64,397 |  | 45,520
| 790,553 |  | 742,355

9. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 307,427 |  | 374,157
Other creditors | 230,265 |  | 266,180
Taxation and social security | 304,585 |  | 320,824
| 842,277 |  | 961,161

10. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 30,464 |  | 35,730

11. Capital Grants

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Balance at 1 March 2025 | 35,730 |  | 40,996
Increase / (Decrease) in the year | (5,266) |  | (5,266)
Balance at 28 February 2026 | 30,464 |  | 35,730

12. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,962 |  | 1,962

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 1,091 |  | 1,091
| 1,091 |  | 1,091

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