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REGISTERED NUMBER: 01269682 (England and Wales)















Fairfield Tool & Die Company (Maesteg)
Limited

Unaudited Financial Statements for the Year Ended 31 July 2024






Fairfield Tool & Die Company (Maesteg)
Limited (Registered number: 01269682)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Fairfield Tool & Die Company (Maesteg)
Limited

Company Information
for the Year Ended 31 July 2024







Directors: A R Yorwerth
S N Matthews
D Yorwerth





Registered office: Cwmdu Institute
Bridgend Road
Maesteg
CF34 0NW





Registered number: 01269682 (England and Wales)





Accountants: Haines Watts Wales LLP
7 Neptune Court
Vanguard Way
Cardiff
CF24 5PJ

Fairfield Tool & Die Company (Maesteg)
Limited (Registered number: 01269682)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
Fixed assets
Tangible assets 4 80,874 83,726

Current assets
Stocks 5,000 5,000
Debtors 5 33,836 42,103
Cash at bank and in hand 51,087 53,761
89,923 100,864
Creditors
Amounts falling due within one year 6 (55,118 ) (65,889 )
Net current assets 34,805 34,975
Total assets less current liabilities 115,679 118,701

Creditors
Amounts falling due after more than one year 7 (32,042 ) (44,392 )
Net assets 83,637 74,309

Capital and reserves
Called up share capital 9 100 100
Revaluation reserve 10 67,092 67,092
Retained earnings 10 16,445 7,117
Shareholders' funds 83,637 74,309

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

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

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 11 June 2025 and were signed on its behalf by:





S N Matthews - Director


Fairfield Tool & Die Company (Maesteg)
Limited (Registered number: 01269682)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. Statutory information

Fairfield Tool & Die Company (Maesteg) 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.

The Directors have reviewed and considered relevant information, in making their assessment to the COVID-19 pandemic. The Directors have concluded that they can continue to adopt the going concern basis in preparing the financial statements.

Turnover
Turnover represents amounts chargeable, net of value added tax, in respect of precision engineering.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 15% on cost
Motor vehicles - 25% on reducing balance

Stocks
Stock and work in progress are valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months of less.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year and recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other administrative expenses.

3. Employees and directors

The average number of employees during the year was NIL (2023 - 9 ).

Fairfield Tool & Die Company (Maesteg)
Limited (Registered number: 01269682)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. Tangible fixed assets
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
Cost or valuation
At 1 August 2023 84,235 269,637 5,490 359,362
Additions - 1,000 - 1,000
At 31 July 2024 84,235 270,637 5,490 360,362
Depreciation
At 1 August 2023 10,606 260,915 4,115 275,636
Charge for year 343 3,166 343 3,852
At 31 July 2024 10,949 264,081 4,458 279,488
Net book value
At 31 July 2024 73,286 6,556 1,032 80,874
At 31 July 2023 73,629 8,722 1,375 83,726

Included in cost or valuation of land and buildings is freehold land of £67,092 which is not depreciated.

Cost or valuation at 31 July 2024 is represented by:

Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
Valuation in 2024 84,235 270,637 5,490 360,362

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

2024 2023
£    £   
Cost 17,143 17,143
Aggregate depreciation 10,949 10,606

Freehold land and building were valued on a fair value basis on 31 July 2022 by the directors .

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 33,836 42,103

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 12,569 11,690
Trade creditors 14,516 27,376
Social security and other taxes 2,697 3,497
VAT 10,063 8,745
Other creditors 4,085 3,623
Directors' current accounts 8,628 8,628
Accrued expenses 2,560 2,330
55,118 65,889

Fairfield Tool & Die Company (Maesteg)
Limited (Registered number: 01269682)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 13,552 21,853
Bank loans - 2-5 years 18,490 22,539
32,042 44,392

8. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   

Hire purchase contracts are secured against the assets they relate to.

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. Reserves
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 August 2023 7,117 67,092 74,209
Profit for the year 9,328 9,328
At 31 July 2024 16,445 67,092 83,537

11. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
A R Yorwerth
Balance outstanding at start of year 8,628 8,628
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,628 8,628

No interest is charged on the loans and there is no fixed date for repayment.

12. Ultimate controlling party

The controlling party is A R Yorwerth.