REGISTERED NUMBER: 01434335 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

TREFOR JONES (RUTHIN) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W T Jones

Mrs H E Cale

SECRETARIES:

W T Jones

Mrs H E Cale

REGISTERED OFFICE:

12 Clwyd Street

Ruthin

DENBIGHSHIRE

LL15 1HW

REGISTERED NUMBER:

01434335 (England and Wales)

ACCOUNTANT:

sianroberts

Chartered Accountant

Glasdir

Plas Yn Dre

Station Road

Llanrwst

Conwy

LL26 0DF

FIXED ASSETS

Tangible assets

4

193,535

185,559

Investments

5

95,169

91,834

288,704

277,393

CURRENT ASSETS

Stocks

200,000

229,363

Debtors

6

4,080

2,638

Cash at bank and in hand

339,169

274,424

543,249

506,425

CREDITORS

Amounts falling due within one year

7

476,277

419,130

NET CURRENT ASSETS

66,972

87,295

TOTAL ASSETS LESS CURRENT LIABILITIES

355,676

364,688

PROVISIONS FOR LIABILITIES

3,705

5,123

NET ASSETS

351,971

359,565

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

351,869

359,463

SHAREHOLDERS' FUNDS

351,971

359,565

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 29 October 2026 and were signed on its behalf by:

W T Jones - Director

1.	STATUTORY INFORMATION

Trefor Jones (Ruthin) 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 represents net invoiced sales of goods together with hire charges for goods: excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost of freehold buildings

Short leasehold

-

4% on cost

Clothes for hire

-

10% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets held by the company for use in operating leases are recorded as fixed assets and depreciated over their useful lives. The rental income is recognised on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Clothes

property

leasehold

for hire

£

£

£

COST

At 1 February 2025

278,673

7,811

101,583

Additions

-

-

9,629

Disposals

-

-

(2,164

)

At 31 January 2026

278,673

7,811

109,048

DEPRECIATION

At 1 February 2025

143,446

7,810

58,413

Charge for year

5,574

-

9,743

Eliminated on disposal

-

-

(535

)

At 31 January 2026

149,020

7,810

67,621

NET BOOK VALUE

At 31 January 2026

129,653

1

41,427

At 31 January 2025

135,227

1

43,170

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

45,536

28,140

2,950

464,693

Additions

-

29,845

-

39,474

Disposals

-

(28,140

)

-

(30,304

)

At 31 January 2026

45,536

29,845

2,950

473,863

DEPRECIATION

At 1 February 2025

45,416

21,105

2,944

279,134

Charge for year

56

7,461

-

22,834

Eliminated on disposal

-

(21,105

)

-

(21,640

)

At 31 January 2026

45,472

7,461

2,944

280,328

NET BOOK VALUE

At 31 January 2026

64

22,384

6

193,535

At 31 January 2025

120

7,035

6

185,559

The value of the land, which is a non-depreciable asset, which is included in the figure for the freehold property, is not known.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

91,834

Additions

3,335

At 31 January 2026

95,169

NET BOOK VALUE

At 31 January 2026

95,169

At 31 January 2025

91,834

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

4,080

2,638

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

14,303

17,873

Taxation and social security

61,888

43,845

Other creditors

400,086

357,412

476,277

419,130

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

W T Jones, director, occupies the flat above the shop at 12 Clwyd Street, Ruthin, rent free.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs Lena W Jones.