Company No: 04981899 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	29.01.2026		29.01.2025
		£		£
Fixed assets
Tangible assets	4	85,341		76,263
		85,341		76,263
Current assets
Stocks		7,262		16,597
Debtors	5	91,968		118,911
Cash at bank and in hand		64,008		92,915
		163,238		228,423
Creditors: amounts falling due within one year	6	( 89,909)		( 98,263)
Net current assets		73,329		130,160
Total assets less current liabilities		158,670		206,423
Creditors: amounts falling due after more than one year	7	0		( 5,232)
Provision for liabilities		( 19,259)		( 10,982)
Net assets		139,411		190,209
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		139,311		190,109
Total shareholders' funds		139,411		190,209

For the financial year ending 29 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of .A.Ring-a-Till Limited (registered number: 04981899) were approved and authorised for issue by the Board of Directors on 15 October 2026. They were signed on its behalf by:

Martin Richard Scholefield Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

.A.Ring-a-Till Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 129 Stanningley Road, Armley, Leeds, LS12 3PJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	3 - 6 years straight line
	15 - 33.3 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Year ended 29.01.2026		Period from 01.02.2024 to 29.01.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		6

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 30 January 2025	546,468		546,468
Additions	39,503		39,503
Disposals	( 8,995)		( 8,995)
At 29 January 2026	576,976		576,976
Accumulated depreciation
At 30 January 2025	470,205		470,205
Charge for the financial year	26,420		26,420
Disposals	( 4,990)		( 4,990)
At 29 January 2026	491,635		491,635
Net book value
At 29 January 2026	85,341		85,341
At 29 January 2025	76,263		76,263

5. Debtors

	29.01.2026		29.01.2025
	£		£
Trade debtors	28,458		25,173
Amounts owed by related parties	61,214		85,773
Other debtors	2,296		7,965
	91,968		118,911

6. Creditors: amounts falling due within one year

	29.01.2026		29.01.2025
	£		£
Bank loans	4,752		9,569
Trade creditors	40,704		55,721
Taxation and social security	2,994		29,029
Other creditors	41,459		3,944
	89,909		98,263

7. Creditors: amounts falling due after more than one year

	29.01.2026		29.01.2025
	£		£
Bank loans	0		5,232

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	29.01.2026		29.01.2025
	£		£
Allotted, called-up and fully-paid
40 Ordinary shares of £ 1.00 each	40		40
20 Ordinary A shares of £ 1.00 each	20		20
40 Ordinary B shares of £ 1.00 each	40		40
	100		100

9. Related party transactions

Transactions with the entity's directors

Key management compensation

	29.01.2026		29.01.2025
	£		£
Aggregate Compensation	40,600		40,600

Other related party transactions

	29.01.2026		29.01.2025
	£		£
Rent Paid to Related Party	26,400		26,400
Amounts due from Related Party	60,136		85,773

10. Director's transactions

Interest free loans have been granted by the directors to the company as follows:

	29.01.2026
	£
Opening balance	12,861
Amounts advanced	80,453
Amounts repaid	(63,178)
	30,136