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REGISTERED NUMBER: 00878909 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

BRIAN FELL (LEVEN) LIMITED

BRIAN FELL (LEVEN) LIMITED (REGISTERED NUMBER: 00878909)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


BRIAN FELL (LEVEN) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: A P Thompson
Mrs K Thompson



REGISTERED OFFICE: Elm Tree Workshops
West Street
Leven
East Yorkshire
HU17 5LE



REGISTERED NUMBER: 00878909 (England and Wales)



ACCOUNTANTS: Cheetham Allen
Chartered Accountants
17 Wright Street
Hull
East Yorkshire
HU2 8HU



BANKERS: Virgin Money
214 Holderness Road
Hull
HU9 2AA



SOLICITORS: Burstalls
Ocean Chambers
54 Lowgate
Hull
HU1 1JF

BRIAN FELL (LEVEN) LIMITED (REGISTERED NUMBER: 00878909)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 356,681 362,773

CURRENT ASSETS
Stocks 106,492 111,000
Debtors 5 423,953 516,417
Cash at bank and in hand 206 259
530,651 627,676
CREDITORS
Amounts falling due within one year 6 401,431 438,479
NET CURRENT ASSETS 129,220 189,197
TOTAL ASSETS LESS CURRENT
LIABILITIES

485,901

551,970

CREDITORS
Amounts falling due after more than one
year

7

17,810

28,631
NET ASSETS 468,091 523,339

CAPITAL AND RESERVES
Called up share capital 9 500 500
Revaluation reserve 10 102,399 102,399
Retained earnings 365,192 420,440
SHAREHOLDERS' FUNDS 468,091 523,339

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 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.

BRIAN FELL (LEVEN) LIMITED (REGISTERED NUMBER: 00878909)

BALANCE SHEET - continued
30TH APRIL 2024


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 29th January 2025 and were signed on its behalf by:





A P Thompson - Director


BRIAN FELL (LEVEN) LIMITED (REGISTERED NUMBER: 00878909)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

Brian Fell (Leven) 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and receipts for contract services, excluding value added tax, adjusted for work in progress.

Tangible fixed assets
Depreciation is calculated to write down the cost less estimated residual value of all fixed assets (excluding freehold land) over their expected useful lives.

The rates generally applicable are:-

Freehold buildings2% per annum - equal annual instalments
Plant and machinery10% per annum - reducing balance method
Office equipment25% per annum - reducing balance method
Motor vehicles25% per annum - reducing balance method

No depreciation has been provided on the freehold buildings as the directors are of the opinion that the residual value of the freehold buildings is at least equal to the revalued amount.

Stocks
Stocks of materials etc are valued at the lower of cost and net realisable value. In general, cost is determined on a first in first out basis, and net realisable value is the price at which stocks can be sold or applied to contracts in the normal course of business. Provision is made where necessary for slow moving and defective stocks.

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.

BRIAN FELL (LEVEN) LIMITED (REGISTERED NUMBER: 00878909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leased assets
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.


Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions to this fund are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 21 ) .

4. TANGIBLE FIXED ASSETS
Freehold
land and Plant and Office Motor
buildings machinery equipment vehicles Totals
£    £    £    £    £   
COST OR VALUATION
At 1st May 2023 254,709 508,497 120,426 160,102 1,043,734
Additions - 17,200 - - 17,200
At 30th April 2024 254,709 525,697 120,426 160,102 1,060,934
DEPRECIATION
At 1st May 2023 9,933 455,651 114,182 101,195 680,961
Charge for year - 7,004 1,560 14,728 23,292
At 30th April 2024 9,933 462,655 115,742 115,923 704,253
NET BOOK VALUE
At 30th April 2024 244,776 63,042 4,684 44,179 356,681
At 30th April 2023 244,776 52,846 6,244 58,907 362,773

Cost or valuation at 30th April 2024 is represented by:

Freehold
land and Plant and Office Motor
buildings machinery equipment vehicles Totals
£    £    £    £    £   
Valuation in 2013 62,399 - - - 62,399
Valuation in 2021 40,000 - - - 40,000
Cost 152,310 525,697 120,426 160,102 958,535
254,709 525,697 120,426 160,102 1,060,934

BRIAN FELL (LEVEN) LIMITED (REGISTERED NUMBER: 00878909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

4. TANGIBLE FIXED ASSETS - continued

If Freehold land and buildings had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 152,310 152,310
Aggregate depreciation 9,933 9,933

Freehold land and buildings were valued on an open market basis by Scotts Chartered Surveyors.

The net book value of tangible fixed assets includes £ 36,314 (2023 - £ 27,780 ) in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 143,559 273,349
Amounts recoverable on contracts 246,078 209,130
Prepayments and accrued income 34,316 33,938
423,953 516,417

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 98,924 85,777
Hire purchase contracts 12,326 9,554
Trade creditors 145,107 265,070
Taxation and social security 50,668 50,910
Other creditors 94,406 27,168
401,431 438,479

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,834 20,833
Hire purchase contracts 6,976 7,798
17,810 28,631

BRIAN FELL (LEVEN) LIMITED (REGISTERED NUMBER: 00878909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 88,924 75,777
Hire purchase contracts 19,302 17,352
108,226 93,129

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
500 Ordinary £1 500 500

10. RESERVES
Revaluation
reserve
£   
At 1st May 2023
and 30th April 2024 102,399

11. ULTIMATE CONTROLLING PARTY

For both the current and previous year, the company was under the control of its directors.


12. PENSION COMMITMENTS

The company operates a defined contribution pension scheme for certain senior employees. The assets of the scheme are held separately from those of the company in independently administered funds.