J.C. ATKINSON AND SON LIMITED

	Page
Strategic Report	1—2
Directors' Report	3—4
Independent Auditor's Report	5—7
Income Statement	8
Statement of Comprehensive Income	9
Statement of Financial Position	10—11
Statement of Changes in Equity	12
Notes to the Financial Statements	13—20

The directors present their strategic report for the year ended 31 March 2026.

Review of the Business

Key financial and other indicators between this financial period and last year are as follows:

	2026	2025
	£	£
Turnover	16,252,132	16,403,838
Gross Profit	5,951,952	5,511,619
Operating profit	933,085	679,269
Shareholder's funds	9,976,063	9,370,951

The directors are pleased to report another solid year's trading given the continued level of mortality rates within the United Kingdom. The directors continue to drive growth by concentrating on increasing market share and are pleased to have won some new accounts during the year. The balance sheet remains strong and the directors consider that this will enable the company to continue in its policy to invest in improving the company's production and infrastructure systems.

Outlook

The directors consider that the further significant investment in the year under review and sustained investment in the current year in production facilities and infrastructure will lead to greater efficiencies within production and continued profitability in the future.

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J.C. ATKINSON AND SON LIMITED

Strategic Report (continued)

For The Year Ended 31 March 2026

Principal Risks and Uncertainties

As with any business, the company faces a variety of risks and uncertainties in the normal course of its activities, but it aims to minimise any possible adverse effects on operations through the effective implementation of risk management procedures. These procedures seek to identify any potential risk to the company's business activities and on an on-going basis monitor such risk and the possible impact on the company's well-being.

The principal risks and uncertainties that the company faces and which management believes could have a material and adverse impact on operations include the following:

Market risks

The market in which the company operates continues to be highly competitive. Raw material and operational costs have in some instances increased in the year and it is not always possible to pass these increases on to customers. Furthermore, availability of product may also vary and inconsistent throughput can impact on profitability and efficiencies. However the company is well placed to mitigate against these risks with full access to quality products at reasonable cost at all times. The company also strives to build and maintain strong relationships with all customers and always to take a longer term view in dealings with them.

Environmental risks

Management have continually sought to manage operations with full consideration to environmental concerns. They have been successful with a number of carbon initiatives including researching and implementing operating biomass technology in the factories. From a raw materials perspective, the risk remains low, as management continue to source wood and finished products from accredited suppliers where possible, as well as implementing and conducting their own controls and audits. In addition, contacts and relationships are continually maintained with possible alternate sources of supply. The company continues to widen the range of ecofriendly products within its catalogue as the demand continues to grow.

Financial risks

The company extends credit to its customers in the normal course of business and accordingly is exposed to the risks associated with this practice. The company, however, maintains close working relationships with all customers in order to monitor their ongoing credit worthiness. The company has credit control procedures in place, including access to an external credit reference agency.

The maintenance of sufficient levels of cash liquidity and working capital are essential to the success of any business; as required, the company has agreed banking facilities available to it which are deemed to be more than adequate to meet both its short and longer term requirements

Interest rate risks

The company has agreed facilities with the bank for working capital and invoice discounting which carry variable interest 'rates at a fixed margin above base rate.

Liquidity risks

The company reduces its liquidity risk by virtue of the availability of its banking facility.

On behalf of the board

G Cranfield

Director

21/09/2026

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J.C. ATKINSON AND SON LIMITED

Company No. 00877451

Directors' Report For The Year Ended 31 March 2026

Directors' Report

The directors present their report and the financial statements for the year ended 31 March 2026.

Principal Activity

The company's principal activity continues to be the manufacture and wholesale distribution of coffins.

Future Developments

The directors are confident that the company can continue to invest when considered appropriate and continue to focus to increase market share

Directors

The directors who held office during the year were as follows:

P J Barrand

G Cranfield

I Rutter

M B Whitefield

Research and Development

The company continues to invest in research and development where the directors consider it necessary and where such improvement will lead to increased profitability.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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J.C. ATKINSON AND SON LIMITED

Directors' Report (continued)

For The Year Ended 31 March 2026

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

On behalf of the board

G Cranfield

Director

21/09/2026

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Independent Auditor's Report

to the Members of

J.C. ATKINSON AND SON LIMITED

Independent Auditor's Report

Opinion

We have audited the financial statements of J.C. ATKINSON AND SON LIMITED for the year ended 31 March 2026 which comprise the Income Statement, Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

J.C. ATKINSON AND SON LIMITED

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 3—4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates through discussions with the directors and other management (as required by auditing standards) and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. As a consequence of these inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

In common with all audits under ISA's (UK), we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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Independent Auditor's Report (continued)

to the Members of

J.C. ATKINSON AND SON LIMITED

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Geoffrey Little FCA,CTA (Senior Statutory Auditor)

for and on behalf of Bell Anderson Limited , Statutory Auditor

21/09/2026

Bell Anderson Limited

Lindum

264-266 Durham Road

Gateshead

Tyne & Wear

NE8 4JR

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J.C. ATKINSON AND SON LIMITED

Income Statement

For The Year Ended 31 March 2026

Income Statement

		2026	2025
	Notes	£	£
TURNOVER	3	16,252,132	16,403,841
Cost of sales		(10,300,539 )	(10,892,219 )

GROSS PROFIT		5,951,593	5,511,622

Distribution costs		(747,523 )	(815,879 )
Administrative expenses		(4,270,987 )	(4,038,012 )

OPERATING PROFIT	4	933,083	657,731
Interest payable and similar charges	9	(176,552 )	(181,634 )

PROFIT BEFORE TAXATION		756,531	476,097
Tax on Profit	10	(151,411 )	(111,468 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		605,120	364,629

The notes on pages 13 to 20 form part of these financial statements.

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J.C. ATKINSON AND SON LIMITED

Statement of Comprehensive Income

For The Year Ended 31 March 2026

Statement of Comprehensive Income

	2026	2025
	£	£
PROFIT FOR THE FINANCIAL YEAR	605,120	364,629
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	605,120	364,629

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J.C. ATKINSON AND SON LIMITED

Statement of Financial Position

As At 31 March 2026

Statement of Financial Position

Registered number: 00877451

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	11		88,613		-
Tangible Assets	12		2,612,719		2,286,135

			2,701,332		2,286,135
CURRENT ASSETS
Stocks	13	1,334,764		1,113,749
Debtors	14	11,594,838		10,772,668
Cash at bank and in hand		233,112		250,407

		13,162,714		12,136,824
Creditors: Amounts Falling Due Within One Year	15	(5,148,465 )		(4,354,782 )

NET CURRENT ASSETS (LIABILITIES)			8,014,249		7,782,042

TOTAL ASSETS LESS CURRENT LIABILITIES			10,715,581		10,068,177

Creditors: Amounts Falling Due After More Than One Year	16		(155,825 )		(173,532 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	18		(583,686 )		(523,695 )

NET ASSETS			9,976,070		9,370,950

CAPITAL AND RESERVES
Called up share capital	20		29,232		29,232
Share premium account			298		298
Revaluation reserve			51,000		51,000
Capital redemption reserve			9,544		9,544
Income Statement			9,885,996		9,280,876

SHAREHOLDERS' FUNDS			9,976,070		9,370,950

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J.C. ATKINSON AND SON LIMITED

Statement of Financial Position (continued)

As At 31 March 2026

The financial statements were approved and authorised for issue by the board of directors on 21 September 2026 and were signed on its behalf by:

G Cranfield

Director

The notes on pages 13 to 20 form part of these financial statements.

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J.C. ATKINSON AND SON LIMITED

Statement of Changes in Equity

For The Year Ended 31 March 2026

Statement of Changes in Equity

	Share Capital	Share Premium	Revaluation reserve	Capital Redemption
	£	£	£	£
As at 1 April 2024	29,232	298	51,000	9,544
Profit for the year and total comprehensive income	-	-	-	-

As at 31 March 2025 and 1 April 2025	29,232	298	51,000	9,544


Profit for the year and total comprehensive income	-	-	-	-

As at 31 March 2026	29,232	298	51,000	9,544

	Income Statement	Total
	£	£
As at 1 April 2024	8,916,247	9,006,321
Profit for the year and total comprehensive income	364,629	364,629

As at 31 March 2025 and 1 April 2025	9,280,876	9,370,950


Profit for the year and total comprehensive income	605,120	605,120

As at 31 March 2026	9,885,996	9,976,070

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J.C. ATKINSON AND SON LIMITED

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

J.C. ATKINSON AND SON LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 00877451 . The registered office is J C Atkinson & Son Sedling Road, Wear Industrial Estate, Washington, Tyne And Wear, NE38 9BZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44, 11.45, 11.47, 11.48 (a) (iii), 11.48 (a) (iv), 11.48 (b) and 11.48 (c);
the requirements of Section 12 Other Financial Instruments Issues paragraphs 12.27, 12.29 (a), 12.29 (b), 12.29A and 12.30;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer at the point of delivery.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to the income statement over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	over the lease term
Plant & Machinery	over 5-10 years
Motor Vehicles	over 5-10 years
Fixtures & Fittings	over 5-6 years

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

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J.C. ATKINSON AND SON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the income statement. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the income statement.

2.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.9. Taxation

Corporation tax represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.10. Provisions and Contingencies

Provisions

Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as a finance cost.

Contingencies

Contingent liabilities are not recognised. Contingent liabilities arise as a result of past events when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the company’s control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow of resources is remote.

...CONTINUED

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J.C. ATKINSON AND SON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.10. Provisions and Contingencies - continued

Contingent assets are not recognised. Contingent assets are disclosed in the financial statements when an inflow of economic benefits is probable.

2.11. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Turnover

Analysis of turnover by class of business is as follows:

	2026	2025
	£	£
Sale of goods	16,252,132	16,403,841

Analysis of turnover by geographical market is as follows:

	2026	2025
	£	£
United Kingdom	16,252,132	16,403,841

	16,252,132	16,403,841

4. Operating Profit

The operating profit is stated after charging:

	2026	2025
	£	£
Research and Development Costs	690	18,858
Depreciation of tangible fixed assets - owned	570,750	409,236
Depreciation of tangible fixed assets - finance leases and hire purchase contracts	73,225	46,787
Amortisation of intangible fixed assets	22,153	-

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2026	2025
	£	£
Audit Services
Audit of the company's financial statements	15,500	14,500

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2026	2025
	£	£
Wages and salaries	3,977,069	4,121,886
Social security costs	473,493	371,963
Other pension costs	76,004	75,136

	4,526,566	4,568,985

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J.C. ATKINSON AND SON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2026	2025
Office and administration	15	14
Sales, marketing and distribution	7	7
Manufacturing	110	108

	132	129

8. Directors' remuneration

	2026	2025
	£	£
Emoluments	267,869	239,674
Company contributions to money purchase pension schemes	3,925	3,491

	271,794	243,165

The number of directors to whom retirement benefits were accruing was as follows:

	2026		2025
Money purchase pension schemes	2		2

Information regarding the highest paid director was as follows:

	2026	2025
	£	£
Emoluments	122,132	116,875
Company contributions to money purchase pension schemes	1,320	1,980

	123,452	118,855

9. Interest Payable and Similar Charges

	2026	2025
	£	£
Bank loans and overdrafts	155,692	163,432
Finance charges payable under finance leases and hire purchase contracts	20,860	8,853
Other finance charges	-	9,349

	176,552	181,634

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J.C. ATKINSON AND SON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2026	2025
	2026	2025	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	91,420	45,167
Deferred Tax
Deferred taxation			59,991	66,301


Total tax charge for the period			151,411	111,468

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2026	2025
	£	£
Profit before tax	756,531	476,097

Tax on profit at 25% (UK standard rate)	189,133	119,025
Expenses not deductible for tax purposes	11,102	25,188
Capital allowances	(57,298 )	(32,650 )
Short term timing differences	59,991	66,301
Difference in tax rates	(51,517 )	(66,396 )

Total tax charge for the period	151,411	111,468

11. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	-
Additions	110,766

As at 31 March 2026	110,766

Amortisation
As at 1 April 2025	-
Provided during the period	22,153

As at 31 March 2026	22,153

Net Book Value
As at 31 March 2026	88,613

As at 1 April 2025	-

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J.C. ATKINSON AND SON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2025	519,641	5,015,030	1,321,830	6,856,501
Additions	222,767	613,398	134,396	970,561

As at 31 March 2026	742,408	5,628,428	1,456,226	7,827,062

Depreciation
As at 1 April 2025	358,369	3,418,746	793,251	4,570,366
Provided during the period	54,844	416,068	173,065	643,977

As at 31 March 2026	413,213	3,834,814	966,316	5,214,343

Net Book Value
As at 31 March 2026	329,195	1,793,614	489,910	2,612,719

As at 1 April 2025	161,272	1,596,284	528,579	2,286,135

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	315,684	309,457

13. Stocks

	2026	2025
	£	£
Materials	488,876	135,826
Finished goods	845,888	977,923

	1,334,764	1,113,749

14. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,759,550	3,603,301
Amounts owed by group undertakings	7,304,000	6,534,040
Other debtors	531,288	635,327

	11,594,838	10,772,668

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J.C. ATKINSON AND SON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

15. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	103,558	84,286
Trade creditors	1,658,200	1,472,580
Bank loans and overdrafts	2,316,773	1,857,919
Other creditors	346,957	227,929
Corporation tax	153,929	132,538
Taxation and social security	249,467	385,190
Accruals and deferred income	319,581	194,340

	5,148,465	4,354,782

16. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	155,825	173,532

17. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	103,558	84,286
Later than one year and not later than five years	155,825	153,286
Later than five years	-	20,246

	259,383	257,818

	259,383	257,818

18. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Accelerated capital allowances	583,686	523,695

19. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	523,695	523,695
Additions	59,991	59,991

Balance at 31 March 2026	583,686	583,686

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J.C. ATKINSON AND SON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

20. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
29,232 Ordinary Shares of £ 1.00 each	29,232	29,232

21. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	320,414	320,340
Later than one year and not later than five years	961,242	1,121,730

	1,281,656	1,442,070

22. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the income statement in respect of defined contribution schemes was £76,004 (2025: £75,136).

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.

23. Controlling Parties

The company's immediate parent undertaking is JCA International Limited .

The ultimate parent undertaking and that of the smallest and largest group for which group accounts are drawn up of which the company is a member is Newable Partnership Limited (incorporated in England & Wales). Its registered office is 140 Aldersgate Street, London, EC1A 4HY .

Copies of the group accounts may be obtained from the company's registered office.

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