REGISTERED NUMBER: 05271426 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

DUKES & SONS FORESTRY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P V Dukes

N A Dukes

W R Dukes

SECRETARY:

N A Dukes

REGISTERED OFFICE:

84 Howe Road

Norton

Malton

North Yorkshire

YO17 9BL

REGISTERED NUMBER:

05271426 (England and Wales)

FIXED ASSETS

Property, plant and equipment

4

897,897

800,680

CURRENT ASSETS

Debtors

5

10,681

24,127

Prepayments and accrued income

18,289

17,083

Cash at bank

556,554

536,283

585,524

577,493

CREDITORS

Amounts falling due within one year

6

107,495

126,332

NET CURRENT ASSETS

478,029

451,161

TOTAL ASSETS LESS CURRENT LIABILITIES

1,375,926

1,251,841

PROVISIONS FOR LIABILITIES

(224,474

)

(200,170

)

ACCRUALS AND DEFERRED INCOME

(3,570

)

(3,310

)

NET ASSETS

1,147,882

1,048,361

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

1,147,876

1,048,355

SHAREHOLDERS' FUNDS

1,147,882

1,048,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 22 July 2026 and were signed on its behalf by:

W R Dukes - Director

1.	STATUTORY INFORMATION

Dukes & Sons Forestry 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue recognition

Revenue 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

-

25% on reducing balance

Computer equipment

-

25% 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 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.

Pension costs and other post-retirement benefits

Contributions are made to the directors personal pension scheme and are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2025

1,590,110

3,291

1,593,401

Additions

399,750

578

400,328

Disposals

(235,000

)

-

(235,000

)

At 31 January 2026

1,754,860

3,869

1,758,729

DEPRECIATION

At 1 February 2025

790,350

2,371

792,721

Charge for year

228,429

327

228,756

Eliminated on disposal

(160,645

)

-

(160,645

)

At 31 January 2026

858,134

2,698

860,832

NET BOOK VALUE

At 31 January 2026

896,726

1,171

897,897

At 31 January 2025

799,760

920

800,680

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

10,681

24,127

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

10,325

10,981

Taxation and social security

34,978

57,164

Other creditors

62,192

58,187

107,495

126,332