5307321falseTimber merchants2025-02-012026-01-31http://www.companieshouse.gov.uk/2025-01-31http://www.companieshouse.gov.uk/cd:Director12025-02-012026-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-02-012026-01-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-02-012026-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-01-31http://www.companieshouse.gov.uk/2025-02-012026-01-31http://www.companieshouse.gov.uk/2025-01-31http://www.companieshouse.gov.uk/cd:FRS1022025-02-012026-01-31http://www.companieshouse.gov.uk/2026-01-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-02-012026-01-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-02-012026-01-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 5307321
John Richardson & Son (Timber Merchants) Limited
ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
John Richardson & Son (Timber Merchants) Limited
ACCOUNTS
FOR THEYEARENDED31/01/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet2
Notes To The Accounts3
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
John Richardson & Son (Timber Merchants) Limited
BALANCE SHEET AT 31/01/2026
20262025
Notes££
FIXED ASSETS
Tangible assets2 2,262,9311,898,896
CURRENT ASSETS
Stock225,508247,043
Debtors4245,892279,469
Cash at bank and in hand4,886,3184,927,719
5,357,7185,454,231
CREDITORS: Amounts falling due within one year5408,434292,907
NET CURRENT ASSETS4,949,2845,161,324
TOTAL ASSETS LESS CURRENT LIABILITIES7,212,2157,060,220
PROVISIONS FOR LIABILITIES AND CHARGES788,60377,813
NET ASSETS7,123,6126,982,407
CAPITAL AND RESERVES
Called up share capital820,00020,000
Profit and loss account7,103,6126,962,407
SHAREHOLDERS' FUNDS7,123,6126,982,407
For the year ending 31/01/2026 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 16/09/2026 and signed on their behalf by
.............................
Mr S Dudson
Director
John Richardson & Son (Timber Merchants) Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
1. ACCOUNTING POLICIES
1a. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 2%
Plant and Machineryreducing balance 15-25%
Commercial Vehiclesreducing balance 25%
1b. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Section 1A of FRS102. This departure from Companies Act requirements is necessary to show a true and fair view.
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A small entities.
John Richardson & Son (Timber Merchants) Limited
2. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 01/02/20251,725,045717,0292,442,074
Additions320,878141,108461,986
Disposals-(162,652)(162,652)
At 31/01/20262,045,923695,4852,741,408
Depreciation
At 01/02/2025109,663433,515543,178
Disposals-(34,516)(34,516)
Transfers-(112,916)(112,916)
For the year5,99376,73882,731
At 31/01/2026115,656362,821478,477
Net Book Amounts
At 31/01/20261,930,267332,6642,262,931
At 31/01/20251,615,382283,5141,898,896
3. STOCK 20262025
££
Stock comprises:
Stock225,508247,043
225,508247,043
4. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors216,612250,718
Other debtors29,28028,751
245,892279,469
John Richardson & Son (Timber Merchants) Limited
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
Other taxes102,605130,255
Trade creditors89,204146,102
Other creditors216,62516,550
408,434292,907
6. EMPLOYEES
20262025
No.No.
Average number of employees4723
7. PROVISIONS FOR LIABILITIES 20262025
££
Deferred taxation88,60377,813
88,60377,813
8. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
20000 Ordinary shares of £1 each2000020000
20,00020,000