J.T. Newbold And Sons (Ibstock) Limited

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

Registered number: 01794573

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		497,079		466,891

			497,079		466,891
CURRENT ASSETS
Stocks	5	10,000		10,000
Debtors	6	140,235		234,080
Cash at bank and in hand		476,569		313,266

		626,804		557,346
Creditors: Amounts Falling Due Within One Year	7	(189,729 )		(187,895 )

NET CURRENT ASSETS (LIABILITIES)			437,075		369,451

TOTAL ASSETS LESS CURRENT LIABILITIES			934,154		836,342

Creditors: Amounts Falling Due After More Than One Year	8		(34,877 )		(64,772 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(124,270 )		(116,723 )

NET ASSETS			775,007		654,847

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Profit and Loss Account			774,007		653,847

SHAREHOLDERS' FUNDS			775,007		654,847

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J.T. Newbold And Sons (Ibstock) Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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 John Newbold

Director

23 July 2026

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

1. General Information

J.T. Newbold And Sons (Ibstock) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01794573 . The registered office is Brookfield Farm, Curzon Street, Ibstock, Leics, LE67 6LA.

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. 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.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25/5 reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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J.T. Newbold And Sons (Ibstock) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 7)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	339,936	622,701	10,773	973,410
Additions	-	119,000	-	119,000

As at 31 March 2026	339,936	741,701	10,773	1,092,410

Depreciation
As at 1 April 2025	142,969	354,154	9,396	506,519
Provided during the period	49,241	39,223	348	88,812

As at 31 March 2026	192,210	393,377	9,744	595,331

Net Book Value
As at 31 March 2026	147,726	348,324	1,029	497,079

As at 1 April 2025	196,967	268,547	1,377	466,891

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	-	99,742

5. Stocks

	2026	2025
	£	£
Stock	10,000	10,000

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J.T. Newbold And Sons (Ibstock) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	131,291	224,866
Prepayments and accrued income	8,944	9,214

	140,235	234,080

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	29,895	29,895
Trade creditors	19,486	20,012
Corporation tax	48,110	12,387
Other taxes and social security	6,981	9,843
VAT	43,285	53,410
Other creditors	5,154	5,885
Accruals and deferred income	475	475
Director's loan account	36,343	55,988

	189,729	187,895

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	34,877	64,772

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	29,895	29,895
Later than one year and not later than five years	34,877	64,772

	64,772	94,667

	64,772	94,667

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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