REGISTERED NUMBER: 00539560 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Ramsden Trading Company Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

R S Holgate

T L Holgate

SECRETARY:

R S Holgate

REGISTERED OFFICE:

Sandals Mill

Cliffe Avenue

Baildon

West Yorkshire

BD17 6PB

REGISTERED NUMBER:

00539560 (England and Wales)

ACCOUNTANTS:

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ramsden Trading Company Limited for the year ended 31 October 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ramsden Trading Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ramsden Trading Company Limited and state those matters that we have agreed to state to the Board of Directors of Ramsden Trading Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ramsden Trading Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ramsden Trading Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ramsden Trading Company Limited. You consider that Ramsden Trading Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ramsden Trading Company Limited. 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 statutory financial statements.

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

29 July 2026

FIXED ASSETS

Tangible assets

4

13,290

16,321

CURRENT ASSETS

Stocks

1,058,541

969,330

Debtors

5

1,069,447

1,092,222

Cash at bank and in hand

39,276

24,944

2,167,264

2,086,496

CREDITORS

Amounts falling due within one year

6

1,183,291

1,240,898

NET CURRENT ASSETS

983,973

845,598

TOTAL ASSETS LESS CURRENT LIABILITIES

997,263

861,919

CREDITORS

Amounts falling due after more than one year

7

-

(7,500

)

PROVISIONS FOR LIABILITIES

(3,323

)

(4,080

)

NET ASSETS

993,940

850,339

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

943,940

800,339

SHAREHOLDERS' FUNDS

993,940

850,339

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 29 July 2026 and were signed on its behalf by:

R S Holgate - Director

1.	STATUTORY INFORMATION

Ramsden Trading 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.

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.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

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.

Operating leases

Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

210,776

Additions

2,399

At 31 October 2025

213,175

DEPRECIATION

At 1 November 2024

194,455

Charge for year

5,430

At 31 October 2025

199,885

NET BOOK VALUE

At 31 October 2025

13,290

At 31 October 2024

16,321

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

227,695

212,703

Amounts owed by group undertakings

702,905

699,978

Amounts owed by associates

128,532

138,396

Other debtors

10,315

41,145

1,069,447

1,092,222

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,500

10,000

Trade creditors

355,282

359,873

Amounts owed to group undertakings

625,912

699,912

Taxation and social security

111,779

103,024

Other creditors

82,818

68,089

1,183,291

1,240,898

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,500

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

7,500

17,500

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £50,000 (2024: £73,000).

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The company leases premises from a pension scheme of which the directors are members. The rent payable is at a commercial rate of £23,000 p.a. (2024: £23,000). The remaining lease term is for a period between two and five years.