1 January 2025 false No description of principal activity Taxfiler 2024.6 07476962business:PrivateLimitedCompanyLtd2025-01-012025-12-31 074769622024-12-31 074769622025-01-012025-12-31 07476962business:AuditExemptWithAccountantsReport2025-01-012025-12-31 07476962business:FilletedAccounts2025-01-012025-12-31 074769622025-12-31 07476962business:Director12025-01-012025-12-31 07476962business:Director22025-01-012025-12-31 07476962business:RegisteredOffice2025-01-012025-12-31 074769622024-12-31 07476962core:WithinOneYear2025-12-31 07476962core:WithinOneYear2024-12-31 07476962core:AfterOneYear2025-12-31 07476962core:AfterOneYear2024-12-31 07476962core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 07476962core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 07476962core:SharePremiumcore:PreviouslyStatedAmount2025-12-31 07476962core:SharePremiumcore:PreviouslyStatedAmount2024-12-31 07476962core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 07476962core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 07476962core:PreviouslyStatedAmount2025-12-31 07476962core:PreviouslyStatedAmount2024-12-31 07476962business:SmallEntities2025-01-012025-12-31 07476962countries:EnglandWales2025-01-012025-12-31 07476962core:PlantMachinery2025-01-012025-12-31 07476962core:MotorVehicles2025-01-012025-12-31 07476962core:Goodwill2024-12-31 07476962core:Goodwill2025-12-31 07476962core:LandBuildings2024-12-31 07476962core:PlantMachinery2024-12-31 07476962core:MotorVehicles2024-12-31 07476962core:LandBuildings2025-01-012025-12-31 07476962core:LandBuildings2025-12-31 07476962core:PlantMachinery2025-12-31 07476962core:MotorVehicles2025-12-31 074769622024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 07476962 (England and Wales)
R C Oughton & Son Limited Unaudited accounts for the year ended 31 December 2025
R C Oughton & Son Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
R C Oughton & Son Limited Company Information for the year ended 31 December 2025
Directors
Mark Oughton Sarah Oughton
Company Number
07476962 (England and Wales)
Registered Office
52 Leicester Street Bulkington Bedworth Warwickshire CV12 9NG England
Accountants
Brian Owen Associates Ltd 52 Leicester Street Bulkington Bedworth CV12 9NG
- 3 -
R C Oughton & Son Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
258,589 
259,479 
Current assets
Inventories
5,950 
5,950 
Debtors
6
148,492 
78,365 
Cash at bank and in hand
47,375 
56,992 
201,817 
141,307 
Creditors: amounts falling due within one year
7
(232,642)
(140,924)
Net current (liabilities)/assets
(30,825)
383 
Total assets less current liabilities
227,764 
259,862 
Creditors: amounts falling due after more than one year
8
(61,183)
(138,154)
Provisions for liabilities
Deferred tax
(9,075)
(9,075)
Net assets
157,506 
112,633 
Capital and reserves
Called up share capital
70 
70 
Share premium
50 
50 
Profit and loss account
157,386 
112,513 
Shareholders' funds
157,506 
112,633 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by
Mark Oughton Director Company Registration No. 07476962
- 4 -
R C Oughton & Son Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
R C Oughton & Son Limited is a private company, limited by shares, registered in England and Wales, registration number 07476962. The registered office is 52 Leicester Street, Bulkington, Bedworth, Warwickshire, CV12 9NG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
58,500 
At 31 December 2025
58,500 
Amortisation
At 1 January 2025
58,500 
At 31 December 2025
58,500 
Net book value
At 31 December 2025
- 
- 5 -
R C Oughton & Son Limited Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
205,083 
66,111 
168,020 
439,214 
Additions
- 
14,250 
18,489 
32,739 
Disposals
- 
(12,950)
- 
(12,950)
At 31 December 2025
205,083 
67,411 
186,509 
459,003 
Depreciation
At 1 January 2025
18,000 
44,058 
117,677 
179,735 
Charge for the year
1,500 
2,883 
18,724 
23,107 
On disposals
- 
(2,428)
- 
(2,428)
At 31 December 2025
19,500 
44,513 
136,401 
200,414 
Net book value
At 31 December 2025
185,583 
22,898 
50,108 
258,589 
At 31 December 2024
187,083 
22,053 
50,343 
259,479 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
142,292 
72,565 
Accrued income and prepayments
6,200 
5,800 
148,492 
78,365 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
36,993 
18,720 
VAT
39,477 
27,679 
Obligations under finance leases and hire purchase contracts
23,834 
19,910 
Trade creditors
31,689 
9,694 
Taxes and social security
46,294 
33,520 
Other creditors
7,916 
5,986 
Loans from directors
40,831 
- 
Accruals
5,608 
5,415 
Deferred income
- 
20,000 
232,642 
140,924 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
19,445 
59,072 
Obligations under finance leases and hire purchase contracts
41,738 
42,915 
Loans from directors
- 
36,167 
61,183 
138,154 
- 6 -
R C Oughton & Son Limited Notes to the Accounts for the year ended 31 December 2025
9
Average number of employees
During the year the average number of employees was 10 (2024: 10).
- 7 -