REGISTERED NUMBER: 12327491 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Low Fell Ea Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

T Stonock

REGISTERED OFFICE:

53 Front Street

Chester Le Street

United Kingdom

DH3 3BH

REGISTERED NUMBER:

12327491 (England and Wales)

ACCOUNTANTS:

TTR Barnes Limited

Chartered Accountants

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Intangible assets

4

80,000

80,000

Tangible assets

5

5,604

6,324

85,604

86,324

CURRENT ASSETS

Debtors

6

6,407

9,682

Cash at bank

35,771

20,680

42,178

30,362

CREDITORS

Amounts falling due within one year

7

89,333

66,788

NET CURRENT LIABILITIES

(47,155

)

(36,426

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,449

49,898

CREDITORS

Amounts falling due after more than one year

8

3,750

24,467

NET ASSETS

34,699

25,431

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,599

25,331

SHAREHOLDERS' FUNDS

34,699

25,431

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 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.

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 25 September 2025 and were signed by:

T Stonock - Director

1.	STATUTORY INFORMATION

Low Fell Ea 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.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider appropriate.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group or those concluded at market rate.

Turnover

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

Goodwill

Goodwill is not currently amortised in the financial statements as it is considered that it has an infinite life and instead is subject to an annual impairment review.

With regard to the treatment adopted, the financial statements depart from the specific requirements of the Companies Act 2006 to amortise goodwill over a definite period for the overriding purpose of giving a true and fair view.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

In accordance with the property

Fixtures and fittings

-

25% Straight line

Computer equipment

-

Straight line over 3 years

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 4 (2023 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

80,000

NET BOOK VALUE

At 31 December 2024

80,000

At 31 December 2023

80,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

-

31,225

4,931

36,156

Additions

3,080

-

2,143

5,223

At 31 December 2024

3,080

31,225

7,074

41,379

DEPRECIATION

At 1 January 2024

-

25,885

3,947

29,832

Charge for year

-

4,809

1,134

5,943

At 31 December 2024

-

30,694

5,081

35,775

NET BOOK VALUE

At 31 December 2024

3,080

531

1,993

5,604

At 31 December 2023

-

5,340

984

6,324

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

4,148

7,434

Other debtors

2,259

2,248

6,407

9,682

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

9,000

9,000

Trade creditors

8,945

4,512

Amounts owed to group undertakings

37,182

11,000

Taxation and social security

15,424

16,043

Other creditors

18,782

26,233

89,333

66,788

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

3,750

12,750

Amounts owed to group undertakings

-

11,717

3,750

24,467

9.	ULTIMATE PARENT COMPANY

The ultimate parent company is Tim Stonock Limited, a company incorporated in the United Kingdom.The registered office is Your-Move, 53 Front Street, Chester Le Street, County Durham, DH3 3BH.