REGISTERED NUMBER: 00706210 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Jeavons Bros. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

A P F Jeavons

Registered office:

Breach Farm

Stoulton

Worcestershire

WR7 4QW

Registered number:

00706210 (England and Wales)

Accountants:

Crowthers Chartered Accountants

1 Ripple Court

Brockeridge Park

Tewkesbury

Gloucestershire

GL20 6FG

FIXED ASSETS

Tangible assets

4

102,123

459,851

Investment property

5

540,000

-

642,123

459,851

CURRENT ASSETS

Stocks

92,479

84,212

Debtors

6

770,720

764,075

863,199

848,287

CREDITORS

Amounts falling due within one year

7

266,477

392,802

NET CURRENT ASSETS

596,722

455,485

TOTAL ASSETS LESS CURRENT LIABILITIES

1,238,845

915,336

PROVISIONS FOR LIABILITIES

19,058

53,226

NET ASSETS

1,219,787

862,110

CAPITAL AND RESERVES

Called up share capital

9

4,000

4,000

Capital redemption reserve

4,000

4,000

Undistributable reserves

10

181,625

181,625

Retained earnings

1,030,162

672,485

SHAREHOLDERS' FUNDS

1,219,787

862,110

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

A P F Jeavons - Director

1.	STATUTORY INFORMATION

Jeavons Bros. 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

NIL

Short leasehold

-

2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

property

leasehold

machinery

£

£

£

Cost or valuation

At 1 November 2024

300,000

238,155

201,902

Disposals

(204,000

)

-

-

Reclassification/transfer

-

(238,155

)

-

At 31 October 2025

96,000

-

201,902

Depreciation

At 1 November 2024

-

89,632

195,015

Charge for year

-

-

1,034

Eliminated on disposal

-

-

-

Reclassification/transfer

-

(89,632

)

-

At 31 October 2025

-

-

196,049

Net book value

At 31 October 2025

96,000

-

5,853

At 31 October 2024

300,000

148,523

6,887

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost or valuation

At 1 November 2024

95,762

1,500

837,319

Disposals

(7,250

)

-

(211,250

)

Reclassification/transfer

-

-

(238,155

)

At 31 October 2025

88,512

1,500

387,914

Depreciation

At 1 November 2024

91,321

1,500

377,468

Charge for year

93

-

1,127

Eliminated on disposal

(3,172

)

-

(3,172

)

Reclassification/transfer

-

-

(89,632

)

At 31 October 2025

88,242

1,500

285,791

Net book value

At 31 October 2025

270

-

102,123

At 31 October 2024

4,441

-

459,851

The freehold property was revalued in 2023, the Directors have not revalued since this date.

5.	INVESTMENT PROPERTY

Total

£

Fair value

Additions

19,789

Revaluations

371,688

Reclassification/transfer

148,523

At 31 October 2025

540,000

Net book value

At 31 October 2025

540,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

371,688

Cost

168,312

540,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

238,155

-

Aggregate depreciation

(89,632

)

-

Investment property was valued on an open market basis on 31 October 2025 by the company director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,386

33,209

Other debtors

768,334

730,866

770,720

764,075

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

122,890

206,822

Trade creditors

9,083

17,197

Taxation and social security

126,055

141,756

Other creditors

8,449

27,027

266,477

392,802

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

122,890

206,822

Lloyds Bank Plc hold a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4,000

Ordinary

1

4,000

4,000

10.

RESERVES

Undistributable

reserves

£

At 1 November 2024

and 31 October 2025

181,625

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

A P F Jeavons

Balance outstanding at start of year

550,396

461,853

Amounts advanced

107,879

88,543

Amounts repaid

(45,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

613,275

550,396

The loan is unsecured, interest has been charged at 2.25% up until the 6 April 2025, from then onwards interest has been charged at 3.75% and the loan has no fixed repayment terms.

12.	RELATED PARTY DISCLOSURES

Included within Other Debtors is an amount of £5,000 (2024: £5,000) owed by a minor shareholder in the company. This amount is repayable on demand and no interest has been charged.