REGISTERED NUMBER: 04966467 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

R Fiddler & Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Fiddler

R Fiddler (Jnr)

Mrs L Fiddler

R Fiddler (Snr)

Mrs J Fiddler

REGISTERED OFFICE:

Brick Kiln Farm

Brick Kiln Lane

Rufford

Lancashire

L40 1SY

REGISTERED NUMBER:

04966467 (England and Wales)

ACCOUNTANTS:

Kirkwood Wilson Limited

2a Swordfish Business Park

Swordfish Close

Higgins Lane

Burscough

Lancashire

L40 8JW

FIXED ASSETS

Tangible assets

4

1,192,584

1,076,988

CURRENT ASSETS

Stocks

132,000

125,000

Debtors

5

214,181

236,326

Cash at bank and in hand

785,489

519,360

1,131,670

880,686

CREDITORS

Amounts falling due within one year

6

968,110

921,221

NET CURRENT ASSETS/(LIABILITIES)

163,560

(40,535

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,356,144

1,036,453

PROVISIONS FOR LIABILITIES

196,700

158,800

NET ASSETS

1,159,444

877,653

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,159,344

877,553

SHAREHOLDERS' FUNDS

1,159,444

877,653

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 15 September 2025 and were signed on its behalf by:

J Fiddler - Director

1.	STATUTORY INFORMATION

R Fiddler & Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumption that affect the amount reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

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

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

379,340

2,819,304

3,198,644

Additions

-

274,872

274,872

At 31 December 2024

379,340

3,094,176

3,473,516

DEPRECIATION

At 1 January 2024

-

2,121,656

2,121,656

Charge for year

-

159,276

159,276

At 31 December 2024

-

2,280,932

2,280,932

NET BOOK VALUE

At 31 December 2024

379,340

813,244

1,192,584

At 31 December 2023

379,340

697,648

1,076,988

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

213,281

228,318

Other debtors

900

8,008

214,181

236,326

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

130,737

98,593

Taxation and social security

198,895

206,780

Other creditors

638,478

615,848

968,110

921,221