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Company Registration No. 05177369 (England and Wales)
Richard Parish Limited Unaudited accounts for the year ended 30 April 2025
Richard Parish Limited Unaudited accounts Contents
Page
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Richard Parish Limited Company Information for the year ended 30 April 2025
Directors
R Parish C Parish
Secretary
C Parish
Company Number
05177369 (England and Wales)
Registered Office
101 CAERPHILLY ROAD BIRCHGROVE CARDIFF SOUTH GLAMORGAN CF14 4AE
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Richard Parish Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,497 
20,756 
Current assets
Inventories
6,900 
6,900 
Debtors
24,405 
15,208 
Cash at bank and in hand
55,414 
60,526 
86,719 
82,634 
Creditors: amounts falling due within one year
(40,170)
(38,834)
Net current assets
46,549 
43,800 
Total assets less current liabilities
56,046 
64,556 
Creditors: amounts falling due after more than one year
(7,940)
(11,751)
Provisions for liabilities
Deferred tax
(4,307)
(3,347)
Net assets
43,799 
49,458 
Capital and reserves
Called up share capital
110 
100 
Profit and loss account
43,689 
49,358 
Shareholders' funds
43,799 
49,458 
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by
R Parish Director Company Registration No. 05177369
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Richard Parish Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Richard Parish Limited is a private company, limited by shares, registered in England and Wales, registration number 05177369. The registered office is 101 CAERPHILLY ROAD, BIRCHGROVE, CARDIFF, SOUTH GLAMORGAN, CF14 4AE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Richard Parish Limited Notes to the Accounts for the year ended 30 April 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2024
32,000 
At 30 April 2025
32,000 
Amortisation
At 1 May 2024
32,000 
At 30 April 2025
32,000 
Net book value
At 30 April 2025
- 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
104,197 
- 
104,197 
Additions
700 
663 
1,363 
At 30 April 2025
104,897 
663 
105,560 
Depreciation
At 1 May 2024
83,441 
- 
83,441 
Charge for the year
12,501 
121 
12,622 
At 30 April 2025
95,942 
121 
96,063 
Net book value
At 30 April 2025
8,955 
542 
9,497 
At 30 April 2024
20,756 
- 
20,756 
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Richard Parish Limited Notes to the Accounts for the year ended 30 April 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
157 
1,016 
Trade debtors
17,224 
7,186 
Accrued income and prepayments
339 
321 
Other debtors
6,685 
6,685 
24,405 
15,208 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
3,811 
3,811 
Trade creditors
10,548 
9,346 
Taxes and social security
19,184 
15,107 
Other creditors
522 
476 
Loans from directors
6,105 
10,094 
40,170 
38,834 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,940 
11,751 
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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