REGISTERED NUMBER: 06465512 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

B. Thornton & Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T W Marsden

Mrs C Platts

K Platts

REGISTERED OFFICE:

6 Lakeside Close

Sunnyside

Rotherham

S66 3ZU

REGISTERED NUMBER:

06465512 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

199,724

192,764

199,724

192,764

CURRENT ASSETS

Stocks

6,000

6,500

Debtors

6

23,633

25,889

Cash at bank and in hand

1,000

1,729

30,633

34,118

CREDITORS

Amounts falling due within one year

7

62,322

82,606

NET CURRENT LIABILITIES

(31,689

)

(48,488

)

TOTAL ASSETS LESS CURRENT LIABILITIES

168,035

144,276

CREDITORS

Amounts falling due after more than one year

8

(75,204

)

(43,087

)

PROVISIONS FOR LIABILITIES

(14,525

)

(12,350

)

NET ASSETS

78,306

88,839

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

78,206

88,739

78,306

88,839

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 26 October 2026 and were signed on its behalf by:

K Platts - Director

1.	STATUTORY INFORMATION

B. Thornton & 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

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.

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 makes employer contributions to employee personal pension schemes in accordance with auto enrolment legislation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

438,000

AMORTISATION

At 1 February 2025

and 31 January 2026

438,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

355,462

Additions

25,394

Disposals

(2,500

)

At 31 January 2026

378,356

DEPRECIATION

At 1 February 2025

162,698

Charge for year

16,559

Eliminated on disposal

(625

)

At 31 January 2026

178,632

NET BOOK VALUE

At 31 January 2026

199,724

At 31 January 2025

192,764

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

Plant and

machinery

etc

£

COST

At 1 February 2025

59,225

Additions

25,394

Transfer to ownership

(33,491

)

At 31 January 2026

51,128

DEPRECIATION

At 1 February 2025

14,652

Charge for year

14,847

Transfer to ownership

(19,362

)

At 31 January 2026

10,137

NET BOOK VALUE

At 31 January 2026

40,991

At 31 January 2025

44,573

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

18,590

16,039

Other debtors

5,043

9,850

23,633

25,889

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,344

6,000

Hire purchase contracts

10,226

12,043

Trade creditors

31,474

25,757

Taxation and social security

9,431

5,316

Other creditors

7,847

33,490

62,322

82,606

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,000

Hire purchase contracts

32,793

40,087

Other creditors

42,411

-

75,204

43,087

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

43,019

52,130

10.	ULTIMATE CONTROLLING PARTY

The controlling party is CKT Bakery Ltd.