REGISTERED NUMBER: 04740985 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

RAY PARKER & CO. LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R PARKER

MRS M P PARKER

C M PARKER

MRS V L PARKER

SECRETARY:

MRS M P PARKER

REGISTERED OFFICE:

WELLFIELD HOUSE

82 HIGH STREET

CLAYTON WEST

HUDDERSFIELD

HD8 9NS

REGISTERED NUMBER:

04740985 (England and Wales)

ACCOUNTANTS:

KUBINSKI

CHARTERED ACCOUNTANTS

THE OFFICE

NEWHALL FARM

GRANGE MOOR

WAKEFIELD

WF4 4BG

FIXED ASSETS

Tangible assets

4

2,269,637

2,547,451

CURRENT ASSETS

Stocks

18,906

17,785

Debtors

1,748

1,894

Prepayments and accrued income

23,990

37,075

Cash at bank and in hand

483,460

356,272

528,104

413,026

CREDITORS

Amounts falling due within one year

260,234

253,337

NET CURRENT ASSETS

267,870

159,689

TOTAL ASSETS LESS CURRENT LIABILITIES

2,537,507

2,707,140

CREDITORS

Amounts falling due after more than one year

(670,000

)

(1,011,016

)

PROVISIONS FOR LIABILITIES

6

(21,300

)

(19,000

)

NET ASSETS

1,846,207

1,677,124

CAPITAL AND RESERVES

Called up share capital

7

1,003

1,003

Retained earnings

1,845,204

1,676,121

SHAREHOLDERS' FUNDS

1,846,207

1,677,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 September 2026 and were signed on its behalf by:

R PARKER - Director

C M PARKER - Director

1.	STATUTORY INFORMATION

RAY PARKER & CO. 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.

Turnover

Turnover represents net invoiced goods and services, excluding Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

15% on cost

It is the company's policy to maintain freehold buildings in such condition that their value is not impaired by the passage of time. Such expenditure is charged to profits in the year in which it is committed. As a consequence, any element of depreciation would, in the opinion of the directors, be immaterial and no provision for depreciation has been made.

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.

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 39 (2025 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

2,802,715

Additions

24,874

Disposals

(355,982

)

At 30 April 2026

2,471,607

DEPRECIATION

At 1 May 2025

255,264

Charge for year

9,411

Eliminated on disposal

(62,705

)

At 30 April 2026

201,970

NET BOOK VALUE

At 30 April 2026

2,269,637

At 30 April 2025

2,547,451

5.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Bank loans

-

382,016

6.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

21,300

19,000

Deferred

tax

£

Balance at 1 May 2025

19,000

Charge to Income Statement during year

2,300

Balance at 30 April 2026

21,300

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

1,000

A

£1

1,000

1,000

1

B

£1

1

1

1

C

£1

1

1

1

D

£1

1

1

1,003

1,003