REGISTERED NUMBER: 00613732 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

Arborfield Joinery Company Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S P Morris

M N Morris

B H Morris

SECRETARY:

B H Morris

REGISTERED OFFICE:

Unit G Weller Drive

Hogwood Lane Industrial Esstate

Finchampstead

Berkshire

RG40 4QZ

REGISTERED NUMBER:

00613732 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Tangible assets

4

748,020

777,169

Investment property

5

284,350

284,350

1,032,370

1,061,519

CURRENT ASSETS

Stocks

15,000

15,000

Debtors

6

240,072

202,401

Cash at bank

26,286

140,533

281,358

357,934

CREDITORS

Amounts falling due within one year

7

174,924

194,380

NET CURRENT ASSETS

106,434

163,554

TOTAL ASSETS LESS CURRENT LIABILITIES

1,138,804

1,225,073

CREDITORS

Amounts falling due after more than one year

8

59,322

75,780

NET ASSETS

1,079,482

1,149,293

CAPITAL AND RESERVES

Called up share capital

9

985

985

Revaluation reserve

10

429,031

439,531

Retained earnings

649,466

708,777

SHAREHOLDERS' FUNDS

1,079,482

1,149,293

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 directors acknowledge their 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 Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

S P Morris - Director

1.	STATUTORY INFORMATION

Arborfield Joinery Company 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.

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 - 50 year straight line

Plant and machinery - 10% reducing balance

Motor vehicles - 20% reducing balance

Fixtures and fittings - 10% reducing balance

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 valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 November 2024

and 31 October 2025

487,705

212,295

5,415

DEPRECIATION

At 1 November 2024

-

-

3,812

Charge for year

9,754

4,246

160

At 31 October 2025

9,754

4,246

3,972

NET BOOK VALUE

At 31 October 2025

477,951

208,049

1,443

At 31 October 2024

487,705

212,295

1,603

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

31,298

81,079

817,792

DEPRECIATION

At 1 November 2024

30,054

6,757

40,623

Charge for year

125

14,864

29,149

At 31 October 2025

30,179

21,621

69,772

NET BOOK VALUE

At 31 October 2025

1,119

59,458

748,020

At 31 October 2024

1,244

74,322

777,169

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

284,350

NET BOOK VALUE

At 31 October 2025

284,350

At 31 October 2024

284,350

Fair value at 31 October 2025 is represented by:

£

Valuation in 2024

217,082

Cost

67,268

284,350

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

6,202

14,528

Other debtors

233,870

187,873

240,072

202,401

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

26,611

10,354

Hire purchase contracts

10,297

9,808

Trade creditors

122,507

109,518

Taxation and social security

6,955

6,244

Other creditors

8,554

58,456

174,924

194,380

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,160

Hire purchase contracts

59,322

69,620

59,322

75,780

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

98,500

Ordinary

0.01

985

985

10.

RESERVES

Revaluation

reserve

£

At 1 November 2024

439,531

Revaluation

(10,500

)

At 31 October 2025

429,031

11.	RELATED PARTY DISCLOSURES