REGISTERED NUMBER: 00899218 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

R.J. Parker & Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Parker

S N Parker

REGISTERED OFFICE:

9-11 Portsmouth Road

Woolston

Southampton

Hampshire

SO19 9RN

REGISTERED NUMBER:

00899218 (England and Wales)

ACCOUNTANTS:

GMandCo Trading Limited

Ashleigh,

3 Lakewood Close

Chandlers Ford

Hampshire

SO53 1EY

FIXED ASSETS

Tangible assets

4

200,020

199,970

CURRENT ASSETS

Stocks

41,254

45,827

Debtors

5

999

5,382

Cash at bank and in hand

10,063

20,219

52,316

71,428

CREDITORS

Amounts falling due within one year

6

51,507

55,704

NET CURRENT ASSETS

809

15,724

TOTAL ASSETS LESS CURRENT LIABILITIES

200,829

215,694

CREDITORS

Amounts falling due after more than one year

7

54,766

68,405

NET ASSETS

146,063

147,289

CAPITAL AND RESERVES

Called up share capital

7,000

7,000

Revaluation reserve

8

19,623

19,623

Retained earnings

119,440

120,666

146,063

147,289

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:

S N Parker - Director

1.	STATUTORY INFORMATION

R.J. Parker & Son 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.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance and 15% 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

186,760

266,270

453,030

Additions

-

2,951

2,951

At 31 January 2026

186,760

269,221

455,981

DEPRECIATION

At 1 February 2025

-

253,060

253,060

Charge for year

-

2,901

2,901

At 31 January 2026

-

255,961

255,961

NET BOOK VALUE

At 31 January 2026

186,760

13,260

200,020

At 31 January 2025

186,760

13,210

199,970

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

519

Other debtors

999

4,863

999

5,382

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

2,334

4,000

Trade creditors

2,653

-

Taxation and social security

11,775

16,208

Other creditors

34,745

35,496

51,507

55,704

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

2,333

Other creditors

54,766

66,072

54,766

68,405

8.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

19,623

9.	LOANS FROM DIRECTORS

The directors would like to point out that the £54,766 (2025 - 66,072) long term loans, is due to the directors themselves. These loans do not carry interest. .

10.	LONG LEASEHOLD PROPERTY

The Properties at 9 and 11 Portsmouth Road are on a very long lease of 999 years with about 50 expired., They are worth considerably more than the amount of £186,760 shown in the balance sheet. . A review of sales of neighbouring buildings shows the last one to be sold was No 15 in August 2011. It was sold for £175,000. As the vendor was RJ Parker and Sons Limited the directors have knowledge of the property and are aware that it was smaller than each of numbers 9 and 11. The directors feel it is not unreasonable to assume that the two buildings are today worth well in excess of £400,000 in total.