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REGISTERED NUMBER: 00763648 (England and Wales)






















C Fewster & Son Limited

Unaudited Financial Statements for the Year Ended 31 December 2024






C Fewster & Son Limited (Registered number: 00763648)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C Fewster & Son Limited

Company Information
for the year ended 31 December 2024







DIRECTORS: D R Fewster
D S Fewster



REGISTERED OFFICE: 2 Church Lane
Patrington
East Yorkshire
HU12 0RJ



REGISTERED NUMBER: 00763648 (England and Wales)



ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire HU2 8BA



BANKERS: Barclays Bank PLC
Hull Corporate Banking Centre
Hull
East Yorkshire
HU1 1RN

C Fewster & Son Limited (Registered number: 00763648)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 577,080 599,153
Investments 5 2,200 4,400
579,280 603,553

CURRENT ASSETS
Stocks 2,000 1,500
Debtors 6 48,104 96,626
Cash at bank and in hand 665,246 550,687
715,350 648,813
CREDITORS
Amounts falling due within one year 7 172,043 165,652
NET CURRENT ASSETS 543,307 483,161
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,122,587

1,086,714

PROVISIONS FOR LIABILITIES 24,965 30,632
NET ASSETS 1,097,622 1,056,082

CAPITAL AND RESERVES
Called up share capital 8 2,200 2,200
Revaluation reserve 336,321 336,908
Capital redemption reserve 300 300
Capital reserves 9,002 9,002
Retained earnings 749,799 707,672
SHAREHOLDERS' FUNDS 1,097,622 1,056,082

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

C Fewster & Son Limited (Registered number: 00763648)

Balance Sheet - continued
31 December 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2025 and were signed on its behalf by:





D S Fewster - Director


C Fewster & Son Limited (Registered number: 00763648)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

C Fewster & 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax. In the case of contract work, turnover is calculated on the basis of the value of work executed during the year.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, or if held under a finance lease, over the lease term, whichever is the shorter.

Freehold propertyNil
Plant and machinery10% on cost
Motor vehicles20% on reducing balance

There is no charge in the year in respect of freehold property since the directors consider that the residual value if a fair reflection of the net book value.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stock and work in progress is stated at the lower of cost and net realisable value. Cost represents that expenditure which has been incurred in the normal course of business in bringing the product or service to its present location and condition.

In the case of raw materials and consumable stores, cost means purchase price including transport and handling costs, less trade discounts, claculated on a first in first out basis. In the case of work in progress, cost consists of direct materials, direct labour and attributable production overheads based on normal levels of activity.

Net realisable value means estimated selling price less all further costs to completion and all costs to be incurred in marketing and distribution.


Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.


C Fewster & Son Limited (Registered number: 00763648)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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.

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.

Long term contracts
Long term contracts are stated at cost net of amounts transferred to cost of sales less any foreseeable losses and progress payments received and receivable not matched with turnover. A foreseeable loss is that which is currently estimated to arise over the duration of any contract, irrespective of the amount of work carried out at the balance sheet date.

Profit on long term contracts is recognised when the outcome of contracts can be assessed with reasonable certainty and is that amount which is estimated to fairly reflect the profit arising up to the accounting date. Profit on long term contracts is recognised in the profit and loss account as the difference between the reported turnover and the related costs.


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST OR VALUATION
At 1 January 2024 475,000 32,947 202,870 710,817
Additions - - 920 920
At 31 December 2024 475,000 32,947 203,790 711,737
DEPRECIATION
At 1 January 2024 - 8,306 103,358 111,664
Charge for year - 3,295 19,698 22,993
At 31 December 2024 - 11,601 123,056 134,657
NET BOOK VALUE
At 31 December 2024 475,000 21,346 80,734 577,080
At 31 December 2023 475,000 24,641 99,512 599,153

C Fewster & Son Limited (Registered number: 00763648)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 December 2024 is represented by:

Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
Valuation in 2006 289,929 - - 289,929
Valuation in 2022 (14,352 ) - - (14,352 )
Cost 199,423 32,947 203,790 436,160
475,000 32,947 203,790 711,737

If freehold property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 199,423 199,423
Aggregate depreciation 61,331 61,331

Freehold property was valued on an open market basis on 1 January 2023 by F Hill & Son .

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024 4,400
Disposals (2,200 )
At 31 December 2024 2,200
NET BOOK VALUE
At 31 December 2024 2,200
At 31 December 2023 4,400

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 41,385 89,757
Other debtors 6,719 6,869
48,104 96,626

C Fewster & Son Limited (Registered number: 00763648)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 12,291 7,945
Amounts owed to group undertakings 2,200 4,400
Taxation and social security 25,729 27,972
Other creditors 131,823 125,335
172,043 165,652

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2,200 Ordinary £1 2,200 2,200

9. RELATED PARTY DISCLOSURES

The balance of loans owed to the directors at the year end was £113,123 (2023 £112,650).