Brian Sharples & Son Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04252516 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Brian Sharples & Son Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs E Sharples

SECRETARY:

REGISTERED OFFICE:

52 Stockport Road

Marple

Stockport

Cheshire

SK6 6AB

REGISTERED NUMBER:

04252516 (England and Wales)

ACCOUNTANTS:

U&W Limited

Chartered Accountants

452 Manchester Road

Heaton Chapel

Stockport

SK4 5DL

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

157,939

192,094

157,940

192,095

CURRENT ASSETS

Debtors

6

1,077,542

1,069,968

Investments

7

250,000

Cash at bank and in hand

952,378

1,327,305

2,279,920

2,647,273

CREDITORS

Amounts falling due within one year

8

68,952

425,585

NET CURRENT ASSETS

2,210,968

2,221,688

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,368,908

2,413,783

CAPITAL AND RESERVES

Called up share capital

9

411

Retained earnings

2,368,497

2,413,372

SHAREHOLDERS' FUNDS

2,368,908

2,413,783

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

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

The director acknowledges her 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 30 July 2026 and were signed by:

Mrs E Sharples - Director

1.	STATUTORY INFORMATION

Brian Sharples & Son Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 15% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

1,001

AMORTISATION

At 1 August 2024

and 31 July 2025

1,000

NET BOOK VALUE

At 31 July 2025

1

At 31 July 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

1,122,065

Additions

13,416

Disposals

(1,686

)

At 31 July 2025

1,133,795

DEPRECIATION

At 1 August 2024

929,971

Charge for year

45,885

At 31 July 2025

975,856

NET BOOK VALUE

At 31 July 2025

157,939

At 31 July 2024

192,094

6.

DEBTORS

31.7.25

31.7.24

£

Amounts falling due within one year:

Trade debtors

176,555

166,881

Other debtors

12,204

188,759

179,085

31.7.25

31.7.24

£

Amounts falling due after more than one year:

Other debtors

888,783

890,883

Aggregate amounts

1,077,542

1,069,968

7.	CURRENT ASSET INVESTMENTS

31.7.25

31.7.24

£

Unitised investment

250,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

9,901

-

Taxation and social security

25,864

17,850

Other creditors

33,187

407,735

68,952

425,585

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

301

Ordinary

£1

301

110

Ordinary A

£1

110

411