REGISTERED NUMBER: 01424002 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

A.A. HENTON & SON (STEEL FABRICATIONS)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Arthur William Henton

Mrs Karen Lesley Henton

Aaron G T Henton

Miss Emily Harriet Henton

REGISTERED OFFICE:

12 Wood Lane

Norton-Juxta-Twycross

Atherstone

Warwickshire

CV9 3QB

REGISTERED NUMBER:

01424002 (England and Wales)

ACCOUNTANTS:

John M Taylor & Co

Chartered Accountants

9 Glasgow Road

PAISLEY

Renfrewshire

PA1 3QS

FIXED ASSETS

182,473

Tangible assets

5

173,805

250,000

Investment property

6

250,000

432,473

423,805

CURRENT ASSETS

272,691

Stocks

314,271

443,955

Debtors

7

540,110

369,813

Cash at bank

233,430

1,086,459

1,087,811

CREDITORS

618,421

Amounts falling due within one year

8

408,669

468,038

NET CURRENT ASSETS

679,142

900,511

TOTAL ASSETS LESS CURRENT LIABILITIES

1,102,947

CREDITORS

(6,720

)

Amounts falling due after more than one year

9

-

(37,315

)

PROVISIONS FOR LIABILITIES

10

(35,507

)

856,476

NET ASSETS

1,067,440

CAPITAL AND RESERVES

40,002

Called up share capital

11

40,002

67,032

Investment property non distributable reserve

67,032

749,442

Retained earnings

960,406

856,476

SHAREHOLDERS' FUNDS

1,067,440

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 Statement of Comprehensive Income 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:

Arthur William Henton - Director

1.	STATUTORY INFORMATION

A.A. Henton & Son (Steel Fabrications) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented unless otherwise stated.

Related party exemption

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.

Turnover

Turnover is stated net of VAT. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total contract value.

Tangible fixed assets

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

Improvements to property

-

5% on cost

Plant & machinery

-

20% to 25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Investment property

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit and loss.

Revaluations are conducted annually by the director.

Stocks

Stocks consist of goods for resale and are valued at the lower of purchase cost and estimated selling price less costs to sell, after making due allowances for obsolete and slow moving items.

When stocks are sold, the carrying amount of these stock is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction on the amount of stocks recognised as an expense in the period in which the reversal occurs.

Financial instruments

Basic financial instruments are recognised at amortised cost. Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

Taxation

Taxation represents the sum of tax currently payable and deferred tax on a non discounted basis.

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 all 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 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 which the liability is settled or the asset is realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Debtors include the value of contractual work in progress.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand as well as deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 16 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant &

and

Motor

Totals

property

machinery

fittings

vehicles

£

£

£

£

£

COST

At 1 November 2024

626,987

86,026

480,760

21,321

38,880

Additions

26,650

-

16,150

-

10,500

Disposals

(33,562

)

-

(29,462

)

(4,100

)

-

At 31 October 2025

620,075

86,026

467,448

17,221

49,380

DEPRECIATION

At 1 November 2024

444,514

54,833

338,355

21,135

30,191

Charge for year

35,318

1,075

29,382

63

4,798

Eliminated on disposal

(33,562

)

-

(29,462

)

(4,100

)

-

At 31 October 2025

446,270

55,908

338,275

17,098

34,989

NET BOOK VALUE

At 31 October 2025

173,805

30,118

129,173

123

14,391

At 31 October 2024

182,473

31,193

142,405

186

8,689

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

250,000

NET BOOK VALUE

At 31 October 2025

250,000

At 31 October 2024

250,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

1,856

Amounts recoverable on contracts

291,519

237,192

Other debtors

248,591

204,907

540,110

443,955

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,166

9,800

Trade creditors

190,645

393,633

Taxation and social security

121,564

33,851

Other creditors

90,294

181,137

408,669

618,421

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,720

10.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

35,507

37,315

Deferred

tax

£

Balance at 1 November 2024

37,315

Provided during year

(1,808

)

Balance at 31 October 2025

35,507

This is in respect of accelerated capital allowances

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

40,002

Ordinary

£1

40,002

40,002

12.	ULTIMATE CONTROLLING PARTY

The director Arthur W Henton controls the company indirectly as a result of having a controlling interest in the issued ordinary share capital of the parent company.

The immediate and ultimate parent of the company is Jenner Holdings Ltd, a company registered in England whose registered office is 12 Wood Lane,Norton Juxta Twycross, Atherstone, Warwickshire CV9 3QB.