Fowler Estate Group Ltd (Formerly J. Fowler & Co (Yorkshire) Limited) Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03626951

Fowler Estate Group Ltd (Formerly J. Fowler & Co (Yorkshire) Limited)

Filleted Unaudited Financial Statements

Year ended

31 March 2025

Fowler Estate Group Ltd (Formerly J. Fowler & Co (Yorkshire) Limited)

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Fowler Estate Group Ltd (Formerly J. Fowler & Co (Yorkshire) Limited)

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		521,138		518,796

Current assets

Debtors	6	648	10,985
Cash at bank and in hand		56	16,213
		----	--------
		704	27,198

Creditors: amounts falling due within one year	7	54,034		55,082
		--------		--------
Net current liabilities			53,330		27,884
			----------		----------
Total assets less current liabilities			467,808		490,912
			----------		----------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	466,808	489,912
	----------	----------
Shareholders funds	467,808	490,912
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Fowler Estate Group Ltd (Formerly J. Fowler & Co (Yorkshire) Limited)

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 28 August 2025 , and are signed on behalf of the board by:

Mr H J Fowler
Director

Company registration number: 03626951

Fowler Estate Group Ltd (Formerly J. Fowler & Co (Yorkshire) Limited)

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Townends Accountants LLP, Carlisle Street, Goole, East Yorkshire, DN14 5DX, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. (b) Going concern The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the director has considered the effect of these matters on the company with the information available to it and does not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the director has prepared these financial statements on a going concern basis. (c) Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the rental of land is recognised when the amount is due. (d) Current & deferred tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. (e) Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. (f) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	20% reducing balance

(g) Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

(h) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 April 2024	518,796	–	518,796
Additions	–	3,178	3,178
	----------	-------	----------
At 31 March 2025	518,796	3,178	521,974
	----------	-------	----------
Depreciation
At 1 April 2024	–	–	–
Charge for the year	–	836	836
	----------	-------	----------
At 31 March 2025	–	836	836
	----------	-------	----------
Carrying amount
At 31 March 2025	518,796	2,342	521,138
	----------	-------	----------
At 31 March 2024	518,796	–	518,796
	----------	-------	----------

6. Debtors

	2025	2024
	£	£
Trade debtors	648	10,985
	----	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,212	3,277
Corporation tax	3,121	5,946
Other creditors	47,701	45,859
	--------	--------
	54,034	55,082
	--------	--------

8. Related party transactions

During the year the director made a loan available to the company. The balance owing to the director at 31 March 2025 was £ 47,700 (2024 £811). This loan was interest free. Included in other creditors is a loan owing to a former director (Mrs M Fowler deceased). The amount owing to the former director and her estate at 31 March 2025 was Nil (2024 £45,048).