J.C. Quantrell and Sons Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01455130

J.C. Quantrell and Sons Limited

Unaudited financial statements

31 December 2025

J.C. Quantrell and Sons Limited

Statement of financial position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		25,084		35,741

Current assets

Stocks		5,305	33,140
Debtors	6	98,185	244,910
Cash at bank and in hand		40,401	341
		---------	---------
		143,891	278,391

Creditors: Amounts falling due within one year	7	( 159,868)		( 260,160)
		---------		---------
Net current (liabilities)/assets			( 15,977)		18,231
			-------		-------
Total assets less current liabilities			9,107		53,972

Creditors: Amounts falling due after more than one year	8		–		( 4,168)

Provisions

Taxation including deferred tax	( 5,208)	( 7,501)
	------	-------
Net assets	3,899	42,303
	------	-------

Capital and reserves

Called up share capital	60	60
Capital redemption reserve	50	50
Profit and loss account	3,789	42,193
	------	-------
Shareholders funds	3,899	42,303
	------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

J.C. Quantrell and Sons Limited

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

R J Quantrell

Director

Company registration number: 01455130

J.C. Quantrell and Sons Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vulcan Road South, Norwich, NR6 6AF, Norfolk.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements have been prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Improvements	-	5% straight line
Plant and Machinery	-	10% straight line
Fixtures, Fittings and Equipment	-	10% straight line
Motor Vehicles	-	20% straight line
Computer Equipment	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of employees during the year was 4 (2024: 4 ).

5. Tangible assets

	Leasehold Improve- ments	Plant and Machinery	Fixtures, Fittings and Equipment	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£	£
Cost
At 1 January 2025 and 31 December 2025	100,089	589,726	101,352	34,097	13,083	838,347
	---------	---------	---------	-------	-------	---------
Depreciation
At 1 January 2025	87,703	569,741	98,270	34,097	12,795	802,606
Charge for the year	2,344	7,511	691	–	111	10,657
	---------	---------	---------	-------	-------	---------
At 31 December 2025	90,047	577,252	98,961	34,097	12,906	813,263
	---------	---------	---------	-------	-------	---------
Carrying amount
At 31 December 2025	10,042	12,474	2,391	–	177	25,084
	---------	---------	---------	-------	-------	---------
At 31 December 2024	12,386	19,985	3,082	–	288	35,741
	---------	---------	---------	-------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	18,192	13,222
Prepayments and accrued income	18,420	3,386
Directors loan account	34,105	140,511
Other debtors	27,468	87,791
	-------	---------
	98,185	244,910
	-------	---------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,167	58,010
Trade creditors	45,343	52,747
Accruals and deferred income	9,749	8,949
Corporation tax	22,888	60,452
Social security and other taxes	16,627	18,908
Other creditors	61,094	61,094
	---------	---------
	159,868	260,160
	---------	---------

Monies owed to the bank are secured by a charge on the assets of the company.

8. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	4,168
	----	------

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
The Directors	140,511	173,378	( 279,784)	34,105
	---------	---------	---------	-------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
The Directors	100,038	169,469	( 128,996)	140,511
	---------	---------	---------	---------

Interest was levied on all advances made to directors in excess of £10,000 at the HMRC official rate.