A.R. Aspinall & Sons Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01188074 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

A.R. Aspinall & Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A R Aspinall

REGISTERED OFFICE:

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

REGISTERED NUMBER:

01188074 (England and Wales)

FIXED ASSETS

Tangible assets

5

1,363,166

1,431,249

CURRENT ASSETS

Stocks

429,934

530,571

Debtors

6

695,850

726,217

Cash at bank

591,205

713,856

1,716,989

1,970,644

CREDITORS

Amounts falling due within one year

7

508,002

642,354

NET CURRENT ASSETS

1,208,987

1,328,290

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,572,153

2,759,539

CREDITORS

Amounts falling due after more than one
year

8

(107,128

)

(156,965

)

PROVISIONS FOR LIABILITIES

(88,804

)

(116,939

)

NET ASSETS

2,376,221

2,485,635

CAPITAL AND RESERVES

Called up share capital

750

Share premium

100,000

Revaluation reserve

9

180,420

Retained earnings

2,095,051

2,204,465

2,376,221

2,485,635

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 16 September 2026 and were signed on its behalf by:

Mr A R Aspinall - Director

1.	STATUTORY INFORMATION

A.R. Aspinall & Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance

Stocks

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

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 21 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 January 2025

923,371

1,528,666

2,452,037

Additions

-

137,050

Disposals

-

(122,550

)

(122,550

)

At 31 December 2025

923,371

1,543,166

2,466,537

DEPRECIATION

At 1 January 2025

-

1,020,788

Charge for year

-

147,626

Eliminated on disposal

-

(65,043

)

(65,043

)

At 31 December 2025

-

1,103,371

NET BOOK VALUE

At 31 December 2025

923,371

439,795

1,363,166

At 31 December 2024

923,371

507,878

1,431,249

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

2019

Cost

798,814

1,543,166

2,341,980

923,371

1,543,166

2,466,537

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 January 2025

213,133

Disposals

(79,750

)

At 31 December 2025

133,383

DEPRECIATION

At 1 January 2025

65,744

Charge for year

25,009

Eliminated on disposal

(32,399

)

At 31 December 2025

58,354

NET BOOK VALUE

At 31 December 2025

75,029

At 31 December 2024

147,389

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

691,265

726,217

Other debtors

4,585

-

695,850

726,217

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

31,811

16,475

Trade creditors

286,981

487,700

Taxation and social security

155,376

89,086

Other creditors

33,834

49,093

508,002

642,354

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts

107,128

156,965

9.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

180,420