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FELL AND SONS 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H.R. FELL AND SONS LIMITED

Registered Number
01407186
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

H.R. FELL AND SONS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

FELL, George Frederick
FELL, Louis Michael Rudston
FELL, Stephen Charles Rudston
MORLEY, Anna Mary

Registered Address

West Grange
Thorganby
York Yorkshire
YO19 6DJ

Registered Number

01407186 (England and Wales)
H.R. FELL AND SONS LIMITED
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,341,6683,161,929
3,341,6683,161,929
Current assets
Stocks4390,340412,098
Debtors5713,654725,568
Current asset investments157157
1,104,1511,137,823
Creditors amounts falling due within one year6(1,026,780)(947,284)
Net current assets (liabilities)77,371190,539
Total assets less current liabilities3,419,0393,352,468
Creditors amounts falling due after one year7(335,369)(525,825)
Provisions for liabilities10(590,993)(624,464)
Net assets2,492,6772,202,179
Capital and reserves
Called up share capital17,12517,125
Revaluation reserve1,795,2561,930,106
Profit and loss account680,296254,948
Shareholders' funds2,492,6772,202,179
The financial statements were approved and authorised for issue by the Board of Directors on 8 August 2025, and are signed on its behalf by:
FELL, Stephen Charles Rudston
Director
Registered Company No. 01407186
H.R. FELL AND SONS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings15
Plant and machinery15
Fixtures and fittings15
Vehicles25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year76
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 January 243,326,466204,3987503,9093,535,523
Additions377,49759,652--437,149
Disposals(237,605)---(237,605)
At 31 December 243,466,358264,0507503,9093,735,067
Depreciation and impairment
At 01 January 24276,98892,3586753,573373,594
Charge for year-32,267--32,267
On disposals(12,462)---(12,462)
At 31 December 24264,526124,6256753,573393,399
Net book value
At 31 December 243,201,832139,425753363,341,668
At 31 December 233,049,478112,040753363,161,929
4.Stocks

2024

2023

££
Raw materials and consumables390,340412,098
Total390,340412,098
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables30,208100,910
Amounts owed by group undertakings640,922618,070
Other debtors42,5243,626
Prepayments and accrued income-2,962
Total713,654725,568
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables63,92733,242
Bank borrowings and overdrafts664,803731,398
Amounts owed to related parties33,0784,223
Taxation and social security99,2043,743
Payments received on account85,85685,856
Finance lease and HP contracts18,26017,013
Other creditors56,55960,363
Accrued liabilities and deferred income5,09311,446
Total1,026,780947,284
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings are secured by a fixed and floating charge over assets of the company. HP contracts are secured on the assets to which they relate.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts318,146495,118
Other creditors17,22330,707
Total335,369525,825
Bank borrowings are secured by a fixed and floating charge over assets of the company. HP contracts are secured on the assets to which they relate.
8.Creditors: amounts due after 5 years
Loans repayable after more than five years amount to £107,543, (2023: £347,631).
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts17,22330,707
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)590,993624,464
Total590,993624,464
11.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £884 (2023: £1,103). There were no outstanding contributions at the reporting date (2023: Nil)
12.Other commitments
At 31 December 2024 the company had future minimum lease payments under non-cancellable operating leases of £5,027 (2023: £5,027)
13.Related party transactions
On 1 January 2024 the Company owed the Directors £60,362. During the period the Directors were advanced £3,803. At 31 December 2024 the Company owed the Directors £56,559.