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Registered number: 00581275 FELIX ROSENSTIEL'S WIDOW & SON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
FELIX ROSENSTIEL'S WIDOW & SON LIMITED REGISTERED NUMBER: 00581275 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,450,000 |  | 1,139,295
Investments | 5 |  | 50,000 |  | 50,000
|  |  | 1,500,000 |  | 1,189,295
Current assets |  |  |  |  |
Stocks | 6 | 74,029 |  | 22,795 |
Debtors: amounts falling due within one year | 7 | 166,678 |  | 426,017 |
Cash at bank and in hand | 8 | 101,434 |  | 72,023 |
|  | 342,141 |  | 520,835 |
Creditors: amounts falling due within one year | 9 | (813,484) |  | (677,895) |
Net current liabilities |  |  | (471,343) |  | (157,060)
Total assets less current liabilities |  |  | 1,028,657 |  | 1,032,235
Creditors: amounts falling due after more than one year | 10 |  | (192,077) |  | (258,042)
Net assets |  |  | 836,580 |  | 774,193
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 98,286 |  | 98,286
Revaluation reserve |  |  | 605,892 |  | 605,892
Capital redemption reserve |  |  | 1,714 |  | 1,714
Profit and loss account |  |  | 130,688 |  | 68,301
|  |  | 836,580 |  | 774,193
Page 1
FELIX ROSENSTIEL'S WIDOW & SON LIMITED REGISTERED NUMBER: 00581275 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr D A Roe
Director
Date: 16 September 2025
The notes on pages 3 to 10 form part of these financial statements. Page 2
FELIX ROSENSTIEL'S WIDOW & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Felix Rosenstiel's Widow & Son Limited is a private company limited by shares and incorporated in England and Wales (Registered No. 00581275). The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
FELIX ROSENSTIEL'S WIDOW & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan 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 payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
FELIX ROSENSTIEL'S WIDOW & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold land and buildings | - | 2% | straight line basis on buildings
|  |  |  | Plant and machinery | - | 33% | straight line basis
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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.11 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 5
FELIX ROSENSTIEL'S WIDOW & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.12 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.15 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 24 (2023 - 28).
Page 6
FELIX ROSENSTIEL'S WIDOW & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Land and buildings | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 1,205,892 | 783,480 | 1,989,372
| Additions | 3,020 | - | 3,020
| Revaluations | 320,424 | - | 320,424
| At 31 December 2024 | 1,529,336 | 783,480 | 2,312,816
| Depreciation |  |  |
| At 1 January 2024 | 74,476 | 775,601 | 850,077
| Charge for the year on owned assets | 4,860 | 7,879 | 12,739
| At 31 December 2024 | 79,336 | 783,480 | 862,816
| Net book value |  |  |
| At 31 December 2024 | 1,450,000 | - | 1,450,000
| At 31 December 2023 | 1,131,416 | 7,879 | 1,139,295
Page 7
FELIX ROSENSTIEL'S WIDOW & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 422,100
| At 31 December 2024 | 422,100
| Impairment |
| At 1 January 2024 | 372,100
| At 31 December 2024 | 372,100
| Net book value |
| At 31 December 2024 | 50,000
| At 31 December 2023 | 50,000
6. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Raw materials and consumables | 74,029 | 22,795
|  | 74,029 | 22,795
Page 8
FELIX ROSENSTIEL'S WIDOW & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 120,233 | 373,138
| Amounts owed by group undertakings | 2,850 | 2,500
| Other debtors | 24,690 | 23,140
| Prepayments and accrued income | 18,905 | 27,239
|  | 166,678 | 426,017
8. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 101,434 | 72,023
|  | 101,434 | 72,023
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 82,653 | 82,653
| Trade creditors | 129,660 | 190,236
| Amounts owed to group undertakings | 513,053 | 252,673
| Corporation tax | - | 29,576
| Other taxation and social security | 33,842 | 37,468
| Other creditors | 29,159 | 54,526
| Accruals and deferred income | 25,117 | 30,763
|  | 813,484 | 677,895
Page 9
FELIX ROSENSTIEL'S WIDOW & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 192,077 | 258,042
|  | 192,077 | 258,042
| Bank borrowings Bank borrowings are secured by a fixed charge over the freehold property.
11. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 54,195 (2023 - 54,195) Ordinary A shares of £1.00 each | 54,195 | 54,195
|  | 44,091 (2023 - 44,091) Ordinary B shares of £1.00 each | 44,091 | 44,091
|  |  | 98,286 | 98,286
12. | Related party transactions
| During the year the company incurred net expenditure in relation to marketing and sales administration services provided by a related party amounting to a debit of £109,333 (2023: income of £15,534).
13. | Controlling party
The immediate and ultimate controlling parent company is Felix Rosenstiel’s Group Limited. Felix Rosenstiel’s Group Limited is registered at Companies House UK (13966591) and the registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
Page 10