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Registered number: 09542903
Fellside Carpets and Flooring Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Seavor (South Cumbria) Limited
Chartered Accountants
12 The Office, Mardale Road
Penrith
Cumbria
CA11 9EH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09542903
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,496 13,346
9,496 13,346
CURRENT ASSETS
Stocks 5 22,900 34,000
Debtors 6 38,921 17,801
Cash at bank and in hand 98,322 127,818
160,143 179,619
Creditors: Amounts Falling Due Within One Year 7 (125,463 ) (147,423 )
NET CURRENT ASSETS (LIABILITIES) 34,680 32,196
TOTAL ASSETS LESS CURRENT LIABILITIES 44,176 45,542
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (216 ) (388 )
NET ASSETS 43,960 45,154
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 43,950 45,144
SHAREHOLDERS' FUNDS 43,960 45,154
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For the year ending 30 April 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Dawn Crompton
Director
3 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fellside Carpets and Flooring Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09542903 . The registered office is 12 The Office, Mardale Road, Penrtih, CA11 9EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.6. Taxation
The tax charge represents the sum of the tax currently payable and deferred tax.

Corporation tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2023 649 6,638 30,958 38,245
Disposals - (1,795 ) (3,500 ) (5,295 )
As at 30 April 2024 649 4,843 27,458 32,950
Depreciation
As at 1 May 2023 649 4,669 19,581 24,899
Provided during the period - 518 2,515 3,033
Disposals - (1,328 ) (3,150 ) (4,478 )
As at 30 April 2024 649 3,859 18,946 23,454
Net Book Value
As at 30 April 2024 - 984 8,512 9,496
As at 1 May 2023 - 1,969 11,377 13,346
5. Stocks
2024 2023
£ £
Stock 22,900 34,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 35,349 14,558
Prepayments and accrued income 2,572 2,243
Other debtors 1,000 1,000
38,921 17,801
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 35,513 49,072
Corporation tax 10,568 10,884
Other taxes and social security 1,434 1,228
VAT 14,048 10,835
Other creditors 1,139 1,111
Accruals and deferred income 3,314 4,210
Directors' loan accounts 59,447 70,083
125,463 147,423
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 216 388
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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