GEORGE CARR & SONS (SAWS) LIMITED

Registered number

00679290

Unaudited Filleted Accounts

31 December 2025

GEORGE CARR & SONS (SAWS) LIMITED
Registered number:		00679290
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		131,762			194,461

Current assets
Stocks		837,916			727,355
Debtors	5	236,791			288,491
Cash at bank and in hand		109,683			436,008
		1,184,390			1,451,854

Creditors: amounts falling due within one year	6	(367,348)			(624,810)

Net current assets			817,042			827,044

Total assets less current liabilities			948,804			1,021,505

Creditors: amounts falling due after more than one year	7		-			(35,283)



Net assets			948,804			986,222

Capital and reserves
Called up share capital			1,250			1,250
Revaluation reserve	8		1,750			1,750
Profit and loss account			945,804			983,222

Shareholders' funds			948,804			986,222

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L M Jarvis
Director
Approved by the board on 4 September 2026

GEORGE CARR & SONS (SAWS) LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			25% Reducing Balance
	Fixtures, fittings, tools and equipment			25% Reducing Balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					13		13


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							35,000
	Disposals							(35,000)
	At 31 December 2025							-

	Amortisation
	At 1 January 2025							35,000
	On disposals							(35,000)
	At 31 December 2025							-

	Net book value
	At 31 December 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	238,139		80,926		130,580		449,645
	Additions	-		1,280		-		1,280
	Disposals	-		(4,366)		(93,000)		(97,366)
	At 31 December 2025	238,139		77,840		37,580		353,559

	Depreciation
	At 1 January 2025	127,600		62,467		65,117		255,184
	Charge for the year	3,363		4,910		12,006		20,279
	On disposals	-		(4,260)		(49,406)		(53,666)
	At 31 December 2025	130,963		63,117		27,717		221,797

	Net book value
	At 31 December 2025	107,176		14,723		9,863		131,762
	At 31 December 2024	110,539		18,459		65,463		194,461


5	Debtors					2025		2024
£							£

	Trade debtors					212,324		261,591
	Other debtors					24,467		26,900
						236,791		288,491


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					-		14,600
	Trade creditors					286,981		479,695
	Taxation and social security costs					24,898		60,807
	VAT					17,800		24,700
	Directors loan account					23,755		35,503
	Accruals					11,040		7,315
	Other creditors					2,874		2,190
						367,348		624,810


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					-		35,283


8	Revaluation reserve					2025		2024
£							£

	At 1 January 2025					1,750		1,750

	At 31 December 2025					1,750		1,750


9	Other information

	GEORGE CARR & SONS (SAWS) LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	37-47 North Street
	Bedminster
	Bristol
	BS3 1EW