REGISTERED NUMBER: 07207335 (England and Wales)

County Fabrications (Leicester) Limited

Unaudited Financial Statements

for the Year Ended 30 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Ross

I J Ross

D Ross

REGISTERED OFFICE:

58 Westdale Avenue

Glen Parva

Leicestershire

LE2 9JP

REGISTERED NUMBER:

07207335 (England and Wales)

ACCOUNTANTS:

Simon Hart FCCA

Hart Wright Accounting

Chartered Certified Accountants

24 Hall Drive

Sutton In Craven

North Yorkshire

BD20 7NH

FIXED ASSETS

Tangible assets

4

82,444

115,377

CURRENT ASSETS

Stocks

148,640

121,095

Debtors

5

461,928

549,671

Cash at bank and in hand

20,209

7,286

630,777

678,052

CREDITORS

Amounts falling due within one year

6

(471,685

)

(529,963

)

NET CURRENT ASSETS

159,092

148,089

TOTAL ASSETS LESS CURRENT LIABILITIES

241,536

263,466

CREDITORS

Amounts falling due after more than one year

7

(55,631

)

(37,862

)

NET ASSETS

185,905

225,604

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

185,815

225,514

SHAREHOLDERS' FUNDS

185,905

225,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 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 16 October 2025 and were signed on its behalf by:

I J Ross - Director

1.	STATUTORY INFORMATION

County Fabrications (Leicester) 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.

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 19 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 March 2024

282,306

Additions

17,364

At 30 March 2025

299,670

DEPRECIATION

At 31 March 2024

166,929

Charge for year

50,297

At 30 March 2025

217,226

NET BOOK VALUE

At 30 March 2025

82,444

At 30 March 2024

115,377

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 31 March 2024

and 30 March 2025

23,879

DEPRECIATION

At 31 March 2024

and 30 March 2025

8,954

NET BOOK VALUE

At 30 March 2025

14,925

At 30 March 2024

14,925

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

396,930

520,665

Other debtors

64,998

29,006

461,928

549,671

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

44,171

40,710

Hire purchase contracts

3,774

3,774

Trade creditors

90,498

156,935

Taxation and social security

77,226

77,812

Other creditors

256,016

250,732

471,685

529,963

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

54,822

33,280

Hire purchase contracts

809

4,582

55,631

37,862