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Company Registration No. 03246234 (England and Wales)
A Riddiough & Son Ltd Unaudited accounts for the year ended 30 November 2025
A Riddiough & Son Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A Riddiough & Son Ltd Company Information for the year ended 30 November 2025
Director
JB Riddiough
Secretary
Mrs JR Riddiough
Company Number
03246234 (England and Wales)
Registered Office
42B Main Street Cross Hills Keighley West Yorkshire BD20 8TQ
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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A Riddiough & Son Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
24,747
31,413
Current assets
Inventories
468
4,292
Debtors
5
20,961
36,174
Cash at bank and in hand
66,719
60,030
88,148
100,496
Creditors: amounts falling due within one year
6
(17,132)
(11,186)
Net current assets
71,016
89,310
Total assets less current liabilities
95,763
120,723
Provisions for liabilities
Deferred tax
(4,702)
(5,969)
Net assets
91,061
114,754
Capital and reserves
Called up share capital
500
500
Profit and loss account
90,561
114,254
Shareholders' funds
91,061
114,754
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 July 2026 and were signed on its behalf by
JB Riddiough Director Company Registration No. 03246234
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A Riddiough & Son Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
A Riddiough & Son Ltd is a private company, limited by shares, registered in England and Wales, registration number 03246234. The registered office is 42B Main Street, Cross Hills, Keighley, West Yorkshire, BD20 8TQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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A Riddiough & Son Ltd Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
15,243
62,610
77,853
At 30 November 2025
15,243
62,610
77,853
Depreciation
At 1 December 2024
14,773
31,667
46,440
Charge for the year
70
6,596
6,666
At 30 November 2025
14,843
38,263
53,106
Net book value
At 30 November 2025
400
24,347
24,747
At 30 November 2024
470
30,943
31,413
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
19,374
35,410
Accrued income and prepayments
1,587
764
20,961
36,174
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
10,346
8,190
Taxes and social security
4,362
2,910
Other creditors
2,095
-
Loans from directors
329
86
17,132
11,186
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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