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REGISTERED NUMBER: 01071272 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2025

for

B J Fennell Limited

B J Fennell Limited (Registered number: 01071272)

Contents of the Financial Statements
for the Year Ended 31 May 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

B J Fennell Limited

Company Information
for the Year Ended 31 May 2025







DIRECTOR: R Marshall





SECRETARY: R Marshall





REGISTERED OFFICE: 85 Market Street
Pocklington
East Yorkshire
YO42 2AE





REGISTERED NUMBER: 01071272 (England and Wales)





ACCOUNTANTS: Kaye Middleton & Co
19 Railway Street
Pocklington
York
East Yorkshire
YO42 2QR

B J Fennell Limited (Registered number: 01071272)

Balance Sheet
31 May 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 198,477 198,641

CURRENT ASSETS
Debtors 5 165,056 144,865
Cash at bank 354,099 5,480
519,155 150,345
CREDITORS
Amounts falling due within one year 6 516,812 142,177
NET CURRENT ASSETS 2,343 8,168
TOTAL ASSETS LESS CURRENT
LIABILITIES

200,820

206,809

CREDITORS
Amounts falling due after more than one
year

7

(1,667

)

(11,667

)

PROVISIONS FOR LIABILITIES (28,104 ) (22,620 )
NET ASSETS 171,049 172,522

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Revaluation reserve 8 171,100 171,100
Retained earnings (1,051 ) 422
SHAREHOLDERS' FUNDS 171,049 172,522

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

B J Fennell Limited (Registered number: 01071272)

Balance Sheet - continued
31 May 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2025 and were signed by:





R Marshall - Director


B J Fennell Limited (Registered number: 01071272)

Notes to the Financial Statements
for the Year Ended 31 May 2025


1. STATUTORY INFORMATION

B J Fennell 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 brokerage and fees which (are mainly) taken to credit when debit notes are issued irrespective of the inception date or period of the insurance. Life commissions and other brokerage are credited when received. Alterations in brokerage arising from return and additional premiums and adjustments are taken into account as and when they occur.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

B J Fennell Limited (Registered number: 01071272)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 June 2024 195,000 32,900 227,900
Additions - 450 450
At 31 May 2025 195,000 33,350 228,350
DEPRECIATION
At 1 June 2024 - 29,259 29,259
Charge for year - 614 614
At 31 May 2025 - 29,873 29,873
NET BOOK VALUE
At 31 May 2025 195,000 3,477 198,477
At 31 May 2024 195,000 3,641 198,641

Cost or valuation at 31 May 2025 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 1993 62,393 - 62,393
Valuation in 1999 5,000 - 5,000
Valuation in 2003 4,000 - 4,000
Valuation in 2007 71,000 - 71,000
Valuation in 2011 (45,000 ) - (45,000 )
Valuation in 2014 20,000 - 20,000
Valuation in 2017 55,000 - 55,000
Cost 22,607 33,350 55,957
195,000 33,350 228,350

B J Fennell Limited (Registered number: 01071272)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


4. TANGIBLE FIXED ASSETS - continued

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

2025 2024
£    £   
Cost 22,607 22,607
Aggregate depreciation 16,070 15,618

Freehold land and buildings were valued on an open market basis on 10 July 2017 by Chris Clubley & Co Ltd t/a Clubleys .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 165,056 144,865

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 30,022 26,473
Trade creditors 456,860 90,922
Taxation and social security 1,243 10,148
Other creditors 28,687 14,634
516,812 142,177

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 1,667 11,667

8. RESERVES
Revaluation
reserve
£   
At 1 June 2024
and 31 May 2025 171,100

B J Fennell Limited (Registered number: 01071272)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 2024
£    £   
R Marshall
Balance outstanding at start of year - 59,856
Amounts repaid - (59,856 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

B J Fennell Limited

Report of the Accountants to the Director of
B J Fennell Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on pages one to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Kaye Middleton & Co
19 Railway Street
Pocklington
York
East Yorkshire
YO42 2QR


9 July 2025