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REGISTERED NUMBER: 00759306 (England and Wales)












CHRISTOPHER FAIRWEATHER LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024






CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHRISTOPHER FAIRWEATHER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 DECEMBER 2024







DIRECTORS: Mrs A J Fairweather
P W Fairweather





REGISTERED OFFICE: The Garden Centre
High Street
Beaulieu
Brockenhurst
Hampshire
SO42 7YR





REGISTERED NUMBER: 00759306 (England and Wales)

CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

BALANCE SHEET
30 DECEMBER 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 6,220 7,314
Tangible assets 5 1,223,307 957,575
Investments 6 1,000 1,000
1,230,527 965,889

CURRENT ASSETS
Stocks 197,760 241,227
Debtors 7 113,723 88,309
Cash at bank and in hand 215,530 308,993
527,013 638,529
CREDITORS
Amounts falling due within one year 8 (341,263 ) (501,704 )
NET CURRENT ASSETS 185,750 136,825
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,416,277

1,102,714

CREDITORS
Amounts falling due after more than one
year

9

(341,422

)

(53,334

)

PROVISIONS FOR LIABILITIES (140,506 ) (129,869 )
NET ASSETS 934,349 919,511

CAPITAL AND RESERVES
Called up share capital 100 100
Non-distributable reserve 476,273 476,273
Retained earnings 457,976 443,138
SHAREHOLDERS' FUNDS 934,349 919,511

CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

BALANCE SHEET - continued
30 DECEMBER 2024


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

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

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 27 June 2025 and were signed on its behalf by:





P W Fairweather - Director


CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024


1. STATUTORY INFORMATION

Christopher Fairweather 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value.

The principal accounting policies adopted are set out below.

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 assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of seven years.

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-not provided
Short leasehold-10% straight line, 10% reducing balance and 3% on cost
Plant and machinery-15% straight line and 15% reducing balance
Fixtures and fittings-15% reducing balance
Motor vehicles-25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset and is recognised in the statement of income and retained earnings.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

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


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets
Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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.

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.

Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease.

CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

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


2. ACCOUNTING POLICIES - continued

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.

Fixed asset investments
Fixed asset investments are recognised at cost less any provisions for impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2023 - 48 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 31 December 2023
and 30 December 2024 8,533
AMORTISATION
At 31 December 2023 1,219
Amortisation for year 1,094
At 30 December 2024 2,313
NET BOOK VALUE
At 30 December 2024 6,220
At 30 December 2023 7,314

CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

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


5. TANGIBLE FIXED ASSETS
Freehold Short Plant and
property leasehold machinery
£ £ £
COST OR VALUATION
At 31 December 2023 650,000 802,429 733,700
Additions - 320,216 41,473
Disposals - (7,076 ) (51,566 )
At 30 December 2024 650,000 1,115,569 723,607
DEPRECIATION
At 31 December 2023 - 622,419 635,339
Charge for year - 61,776 23,817
Eliminated on disposal - (5,281 ) (44,739 )
At 30 December 2024 - 678,914 614,417
NET BOOK VALUE
At 30 December 2024 650,000 436,655 109,190
At 30 December 2023 650,000 180,010 98,361

Fixtures
and Motor
fittings vehicles Totals
£ £ £
COST OR VALUATION
At 31 December 2023 52,858 53,332 2,292,319
Additions 1,210 6,900 369,799
Disposals (12,807 ) (8,887 ) (80,336 )
At 30 December 2024 41,261 51,345 2,581,782
DEPRECIATION
At 31 December 2023 30,750 46,236 1,334,744
Charge for year 3,983 2,186 91,762
Eliminated on disposal (9,829 ) (8,182 ) (68,031 )
At 30 December 2024 24,904 40,240 1,358,475
NET BOOK VALUE
At 30 December 2024 16,357 11,105 1,223,307
At 30 December 2023 22,108 7,096 957,575

CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

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


5. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 December 2024 is represented by:

Freehold Short Plant and
property leasehold machinery
£ £ £
Valuation in 2008 78,787 - -
Valuation in 2015 128,000 - -
Valuation in 2023 362,000 - -
Cost 81,213 1,115,569 723,607
650,000 1,115,569 723,607

Fixtures
and Motor
fittings vehicles Totals
£ £ £
Valuation in 2008 - - 78,787
Valuation in 2015 - - 128,000
Valuation in 2023 - - 362,000
Cost 41,261 51,345 2,012,995
41,261 51,345 2,581,782

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

2024 2023
£ £
Cost 81,213 81,213

Freehold property was valued on an open market basis on 30 December 2024 by the Directors .

6. FIXED ASSET INVESTMENTS
Other
investments
£
COST
At 31 December 2023
and 30 December 2024 1,000
NET BOOK VALUE
At 30 December 2024 1,000
At 30 December 2023 1,000

CHRISTOPHER FAIRWEATHER LIMITED (REGISTERED NUMBER: 00759306)

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


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 24,531 3,795
Other debtors 89,192 84,514
113,723 88,309

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 50,260 172,610
Trade creditors 106,495 112,060
Taxation and social security 112,971 154,178
Other creditors 71,537 62,856
341,263 501,704

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 341,422 53,334

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Bank loans 391,682 225,944

Bank loans above include a CBILS loan and bank loans which are secured by way of a fixed charge over all assets included within the company.

11. OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £606,100 (2023: £628,100).