A R Purnell Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04969217

A R Purnell Limited

Filleted Unaudited Financial Statements

30 September 2025

A R Purnell Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		158,878	166,486

Current assets

Stocks		87,884	89,384
Debtors	7	105,842	55,676
Cash at bank and in hand		495,158	641,693
		---------	---------
		688,884	786,753

Creditors: amounts falling due within one year	8	80,530		305,827
		---------		---------
Net current assets			608,354	480,926
			---------	---------
Total assets less current liabilities			767,232	647,412

Creditors: amounts falling due after more than one year	9		101,667	–

Provisions

Taxation including deferred tax	22,488	22,305
	---------	---------
Net assets	643,077	625,107
	---------	---------

Capital and reserves

Called up share capital	10	1	1
Profit and loss account		643,076	625,106
		---------	---------
Shareholder funds		643,077	625,107
		---------	---------

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 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

A R Purnell Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

A R Purnell
Director

Company registration number: 04969217

A R Purnell Limited

Notes to the Financial Statements

Year ended 30 September 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 6, The Linen Yard, South Street, Crewkerne, Somerset, TA18 8AB. The principal place of business is Ashen Cross Quarry, Catsgore Road, Somerton, Somerset, TA11 7JW.

2. Statement of compliance

These financial statements have been prepared in accordance with FRS 102 taking advantage of the disclosure exemptions of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

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.

Taxation

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered that a net liability may arise.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows.

	Goodwill	-	10% straight line

Goodwill has been fully amortised.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Portal buildings and offices	-	4% straight line
Quarry rights	-	Over 21 years
Plant and machinery	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

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 and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2024: 9 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	65,000
	--------
Amortisation
At 1 October 2024 and 30 September 2025	65,000
	--------
Carrying amount
At 30 September 2025	–
	--------
At 30 September 2024	–
	--------

6. Tangible assets

	Land and buildings	Plant and machinery	Total
	£	£	£
Cost
At 1 October 2024	159,902	597,831	757,733
Additions	–	28,800	28,800
Disposals	–	( 8,750)	( 8,750)
	---------	---------	---------
At 30 September 2025	159,902	617,881	777,783
	---------	---------	---------
Depreciation
At 1 October 2024	81,243	510,004	591,247
Charge for the year	6,582	28,950	35,532
Disposals	–	( 7,874)	( 7,874)
	---------	---------	---------
At 30 September 2025	87,825	531,080	618,905
	---------	---------	---------
Carrying amount
At 30 September 2025	72,077	86,801	158,878
	---------	---------	---------
At 30 September 2024	78,659	87,827	166,486
	---------	---------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	33,888	53,558
Other debtors	71,954	2,118
	---------	--------
	105,842	55,676
	---------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	23,333	–
Trade creditors	9,677	9,232
Corporation tax	23,508	–
Social security and other taxes	17,025	20,596
Other creditors	6,987	275,999
	--------	---------
	80,530	305,827
	--------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	101,667	–
	---------	----

Loan repayments on loans due after more than five years amount to £16,859.

10. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	3,000	3,000	3,000	3,000
	-------	-------	-------	-------

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

11. Director's advances, credits and guarantees

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

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
A R Purnell	–	61,620	61,620
	----	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
A R Purnell	–	–	–
	----	----	----

£31,000 of the loan was repaid within nine months of the year end. Interest on the loan was charged at the official rate.