John Dobson & Son (Carlton) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00507145 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

JOHN DOBSON & SON (CARLTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S H Dobson

REGISTERED OFFICE:

Greenend Farm

Carlton

Wakefield

WF3 3QR

REGISTERED NUMBER:

00507145 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

YO30 5PA

FIXED ASSETS

Tangible assets

4

11,283,184

11,429,492

CURRENT ASSETS

Stocks

621,720

760,638

Debtors

5

445,003

513,111

Cash at bank and in hand

218,942

169,250

1,285,665

1,442,999

CREDITORS

Amounts falling due within one year

6

(379,399

)

(370,005

)

NET CURRENT ASSETS

906,266

1,072,994

TOTAL ASSETS LESS CURRENT LIABILITIES

12,189,450

12,502,486

CREDITORS

Amounts falling due after more than one
year

7

(93,790

)

(131,306

)

PROVISIONS FOR LIABILITIES

(1,785,699

)

(1,813,053

)

NET ASSETS

10,309,961

10,558,127

CAPITAL AND RESERVES

Called up share capital

10,720

Capital redemption reserve

3,645

Other reserves

5,356,335

Retained earnings

4,939,261

5,187,427

10,309,961

10,558,127

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 director acknowledges his 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 director and authorised for issue on 10 July 2026 and were signed by:

S H Dobson - Director

1.	STATUTORY INFORMATION

John Dobson & Son (Carlton) Limited 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.

The financial statements are prepared in pounds sterling, which is the functional and presentation currency of the company. All amounts have been rounded to the nearest pound unless otherwise indicated.

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

-

Straight line over 25 years

Plant and machinery

-

8% on cost

Fixtures and fittings

-

33% on cost and 15% on reducing balance

Motor vehicles

-

25% Reducing balance and 15% on cost

Freehold land is not depreciated.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Un-sold harvest crops are included in stock at cost of production, being direct inputs and an element of direct overheads.

The company recognises biological assets, agricultural produce and growing crops when it is probable that future economic benefit with the asset flow to the company and applies the cost model.

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.

Tax losses

At the balance sheet date, the company had unutilised trading losses of £1,557,746 (2025: £1,584,640) available for carry forward and set against future taxable profits

These losses may be carried forward indefinitely and the availability of the losses for future use is dependent on the company generating sufficient taxable profits and complying with relevant tax legislation, including any restrictions arising from changes in ownership or the nature of the trade.

Leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 April 2025

11,796,607

2,533,799

137,796

2,353,506

16,821,708

Additions

-

120,518

9,119

2,700

132,337

Disposals

-

(111,500

)

-

(111,500

)

At 31 March 2026

11,796,607

2,542,817

146,915

2,356,206

16,842,545

DEPRECIATION

At 1 April 2025

1,978,333

2,077,611

126,681

1,209,591

5,392,216

Charge for year

-

77,446

3,062

171,616

252,124

Eliminated on disposal

-

(84,979

)

-

(84,979

)

At 31 March 2026

1,978,333

2,070,078

129,743

1,381,207

5,559,361

NET BOOK VALUE

At 31 March 2026

9,818,274

472,739

17,172

974,999

11,283,184

At 31 March 2025

9,818,274

456,188

11,115

1,143,915

11,429,492

Land and building were revalued at May 2018 by Savills, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions at arms length terms for similar properties.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

311,389

259,750

Other debtors

38,678

90,296

Directors' current accounts

-

39,334

Tax

-

40,083

VAT

7,898

1,188

Prepayments

87,038

82,460

445,003

513,111

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

-

74,201

Hire purchase contracts

37,516

Trade creditors

146,322

145,045

Social security and other taxes

18,353

15,795

Other creditors

3,658

904

Directors' current accounts

80,666

-

Accruals and deferred income

92,884

96,544

379,399

370,005

Bank loans are secured by a legal charge over freehold property, whereas hire purchase liabilities are secured against the related asset under the hire purchase agreement.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Hire purchase contracts

93,790

131,306

Hire purchase liabilities are secured against the related asset under the hire purchase agreement.

8.	RELATED PARTY DISCLOSURES

Included within "Trade Debtors" as at 31 March 2026 is £14,960 (2025: £19,500) due from The Rhubarb Triangle Farm Shop Ltd.

During the year the company charged £8,760, (2025: £9,500) for perishables, £28,000 (2025: £26,000) for administration, and overhead contributions of £42,000 (2025: £38,200) from John Dobson & Son (Carlton) Ltd.

John Dobson & Son (Carlton) Limited is related to The Rhubarb Triangle Farm Shop Ltd by the director and shareholder Mr SH Dobson.

The company rents land partly owned by S H Dobson and during the year, rents on this land amounted to £2,925 (2025: £2,925).

9.	TRANSACTIONS WITH DIRECTORS

At the balance sheet date, the company owed the director £80,666 (2025: the director owed the company £39,334).