REGISTERED NUMBER: 09731941 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

C E IZOD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C E Izod

Mrs J A Izod

Mr C W D Izod

REGISTERED OFFICE:

Cedar House

High Street

Lyneham

CHIPPING NORTON

Oxfordshire

OX7 6QL

REGISTERED NUMBER:

09731941 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

5,844,895

5,855,929

CURRENT ASSETS

Stocks

5

62,515

72,703

Debtors

6

9,855

11,066

Cash at bank

26,453

27,164

98,823

110,933

CREDITORS

Amounts falling due within one year

7

276,881

278,987

NET CURRENT LIABILITIES

(178,058

)

(168,054

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,666,837

5,687,875

CREDITORS

Amounts falling due after more than one year

8

(277,908

)

(292,579

)

PROVISIONS FOR LIABILITIES

11

(816,667

)

(818,763

)

NET ASSETS

4,572,262

4,576,533

CAPITAL AND RESERVES

Called up share capital

12

3,751

3,751

Revaluation reserve

13

3,901,136

3,901,136

Retained earnings

667,375

671,646

SHAREHOLDERS' FUNDS

4,572,262

4,576,533

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 10 September 2026 and were signed on its behalf by:

Mr C E Izod - Director

1.	STATUTORY INFORMATION

C E Izod 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.

Turnover

Turnover 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.

Freehold property

-

not provided - see below

Improvements to property

-

not provided

Plant and machinery

-

15% on reducing balance

Tractors

-

20% on reducing balance

Freehold property is depreciated over its estimated useful life of 50 years, however in the opinion of the directors the residual value of the freehold property after 50 years is not materially different to the current value, and therefore no depreciation has been provided.

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 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

Tractors

Totals

£

£

£

£

£

COST

At 1 January 2025

5,701,195

24,715

209,410

66,678

6,001,998

Additions

-

-

4,416

-

4,416

At 31 December 2025

5,701,195

24,715

213,826

66,678

6,006,414

DEPRECIATION

At 1 January 2025

-

-

96,542

49,527

146,069

Charge for year

-

-

12,608

2,842

15,450

At 31 December 2025

-

-

109,150

52,369

161,519

NET BOOK VALUE

At 31 December 2025

5,701,195

24,715

104,676

14,309

5,844,895

At 31 December 2024

5,701,195

24,715

112,868

17,151

5,855,929

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

62,515

72,703

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

8,656

6,207

Other debtors

900

2,800

VAT

299

2,059

9,855

11,066

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 9)

23,173

23,173

Trade creditors

748

11,059

Tax

2,990

-

Directors' current accounts

245,840

240,884

Accrued expenses

4,130

3,871

276,881

278,987

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 9)

277,908

292,579

9.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank loans

23,173

23,173

Amounts falling due between one and two years:

Bank loans - 1-2 years

23,682

23,682

Amounts falling due between two and five years:

Bank loans - 2-5 years

254,226

268,897

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

301,081

315,752

The bank loan and overdraft facility are secured over specific freehold land owned by the company by way of a charge in favour of Barclays bank plc dated 20 January 2016 together with a fixed and floating charge over the assets of the company in favour of Barclays bank plc dated 16 December 2015.

11.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

27,303

29,399

Other timing differences

789,364

789,364

816,667

818,763

Deferred

tax

£

Balance at 1 January 2025

818,763

Provided during year

(2,096

)

Balance at 31 December 2025

816,667

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

7,125

Ordinary 50p

50p

3,563

3,563

375

Ordinary B 50p

50p

188

188

3,751

3,751

13.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

3,901,136