REGISTERED NUMBER: 12528481 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

LIVERSIDGE CONTRACTORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C I Liversidge

H J Liversidge

SECRETARY:

K Liversidge

REGISTERED OFFICE:

Moorfield Farm

York Road

Wilberfoss

York

East Yorkshire

YO41 5NL

REGISTERED NUMBER:

12528481 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

1,819,501

1,797,757

CURRENT ASSETS

Stocks

508,063

423,982

Debtors

5

776,763

973,732

Cash at bank

292,966

154,108

1,577,792

1,551,822

CREDITORS

Amounts falling due within one year

6

780,577

910,460

NET CURRENT ASSETS

797,215

641,362

TOTAL ASSETS LESS CURRENT LIABILITIES

2,616,716

2,439,119

CREDITORS

Amounts falling due after more than one year

7

(474,486

)

(530,970

)

PROVISIONS FOR LIABILITIES

(429,652

)

(419,867

)

NET ASSETS

1,712,578

1,488,282

CAPITAL AND RESERVES

Called up share capital

9

102

102

Retained earnings

1,712,476

1,488,180

SHAREHOLDERS' FUNDS

1,712,578

1,488,282

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings 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:

C I Liversidge - Director

H J Liversidge - Director

1.	STATUTORY INFORMATION

Liversidge Contractors Ltd 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 represents crop sales and contracting income and is recognised on the supply of goods and services.

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.

Buildings

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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 the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the statement of income and retained earnings over the period to which they relate.

Pension costs and other post-retirement benefits

The company has implemented an auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2025

173,985

2,285,404

2,459,389

Additions

-

483,384

483,384

Disposals

-

(273,150

)

(273,150

)

At 31 July 2026

173,985

2,495,638

2,669,623

DEPRECIATION

At 1 August 2025

55,691

605,941

661,632

Charge for year

17,399

305,747

323,146

Eliminated on disposal

-

(134,656

)

(134,656

)

At 31 July 2026

73,090

777,032

850,122

NET BOOK VALUE

At 31 July 2026

100,895

1,718,606

1,819,501

At 31 July 2025

118,294

1,679,463

1,797,757

The net book value of tangible fixed assets includes £ 1,248,419 (2025 - £ 1,170,689 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

442,272

635,585

Other debtors

334,491

338,147

776,763

973,732

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Hire purchase contracts

288,018

326,887

Trade creditors

293,767

354,108

Taxation and social security

104,205

98,404

Other creditors

94,587

131,061

780,577

910,460

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.7.25

£

£

Hire purchase contracts

474,486

530,970

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.26

31.7.25

£

£

Hire purchase contracts

762,504

857,857

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.26

31.7.25

value:

£

£

25

Ordinary A

£1

25

25

25

Ordinary B

£1

25

25

25

Ordinary C

£1

25

25

25

Ordinary D

£1

25

25

2

Ordinary E

£1

2

2

102

102