REGISTERED NUMBER: 09268616 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

A LAVERACK & SON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T D Laverack

D Laverack

H G Laverack

A L M Laverack

L J Laverack

REGISTERED OFFICE:

50 High Street

Holme on Spalding Moor

York

North Yorkshire

YO43 4EN

REGISTERED NUMBER:

09268616 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

32,000

64,000

Tangible assets

5

385,927

334,119

Investments

6

40

40

417,967

398,159

CURRENT ASSETS

Stocks

49,712

44,519

Debtors

7

170,235

160,456

Cash at bank and in hand

355,070

312,505

575,017

517,480

CREDITORS

Amounts falling due within one year

8

321,235

315,085

NET CURRENT ASSETS

253,782

202,395

TOTAL ASSETS LESS CURRENT LIABILITIES

671,749

600,554

CREDITORS

Amounts falling due after more than one year

9

(5,361

)

(7,250

)

PROVISIONS FOR LIABILITIES

(63,461

)

(45,000

)

NET ASSETS

602,927

548,304

CAPITAL AND RESERVES

Called up share capital

11

125

125

Retained earnings

602,802

548,179

SHAREHOLDERS' FUNDS

602,927

548,304

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

T D Laverack - Director

D Laverack - Director

H G Laverack - Director

A L M Laverack - Director

L J Laverack - Director

1.	STATUTORY INFORMATION

A Laverack & 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 derived from the retail and wholesale of meat and baked goods. Turnover is recognised on supply of the product.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five 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.

Property improvements

-

5% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Grants

Grants relating to revenue are recognised in the statement of income on a systematic basis over the accounting periods in which the company recognises the related costs for which the grant is intended to compensate.

Grants that are received in respect of expenses or losses already incurred by the company are recognised in the Statement of Income in the accounting period in which the grant becomes receivable.

Grants to fund capital assets are initially recognised as a liability in the balance sheet and are not deducted from the carrying value of an asset. These grants are subsequently released as income in the Statement of Income on a systematic basis over the useful economic life of the relevant assets.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 the statement of income and retained earnings over the period to which they relate.

Pension costs and other post-retirement benefits

The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

Fixed asset investments

Investments are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 74 (2025 - 74 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

160,000

AMORTISATION

At 1 April 2025

96,000

Charge for year

32,000

At 31 March 2026

128,000

NET BOOK VALUE

At 31 March 2026

32,000

At 31 March 2025

64,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

198,449

385,291

583,740

Additions

-

116,785

116,785

Disposals

-

(11,500

)

(11,500

)

At 31 March 2026

198,449

490,576

689,025

DEPRECIATION

At 1 April 2025

27,382

222,239

249,621

Charge for year

9,922

49,534

59,456

Eliminated on disposal

-

(5,979

)

(5,979

)

At 31 March 2026

37,304

265,794

303,098

NET BOOK VALUE

At 31 March 2026

161,145

224,782

385,927

At 31 March 2025

171,067

163,052

334,119

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

40

NET BOOK VALUE

At 31 March 2026

40

At 31 March 2025

40

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

137,424

137,113

Other debtors

32,811

23,343

170,235

160,456

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

7,250

29,000

Trade creditors

144,714

162,355

Taxation and social security

110,483

95,800

Other creditors

58,788

27,930

321,235

315,085

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

7,250

Other creditors

5,361

-

5,361

7,250

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

7,250

36,250

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

25

Ordinary A

£1

25

25

25

Ordinary B

£1

25

25

25

Ordinary C

£1

25

25

25

Ordinary D

£1

25

25

25

Ordinary E

£1

25

25

125

125