E & W Fielder Limited Accounts






E & W Fielder Limited

	Company No. 00393880
		Information for Filing with The Registrar
		31 January 2025

The Director presents his report and the accounts for the year ended 31 January 2025.

Principal activities
The principal activity of the company during the year under review was the owning and letting of property.




Director

The Director who served at any time during the year was as follows:

Ian Fielder









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Ian Fielder
Company Secretary
29 October 2025

at	31 January 2025
Company No.		00393880	Notes	2025	2024
				£	£
Fixed assets


	Investment property		4	1,945,661	1,945,661

				1,945,661	1,945,661
Current assets

	Debtors		5	2,983	2,983

	Cash at bank and in hand			19,234	11,523
				22,217	14,506
Creditors: Amount falling due within one year			6	(144,077)	(158,078)
Net current liabilities				(121,860)	(143,572)
Total assets less current liabilities				1,823,801	1,802,089

Provisions for liabilities
	Deferred taxation			(213,126)	(213,126)

Net assets				1,610,675	1,588,963

Capital and reserves
	Called up share capital			1,977	1,977

	Revaluation reserve		8	479,877	479,877
	Fair value reserve		8	801,411	801,411
	Capital redemption reserve		8	2,000	2,000
	Profit and loss account		8	325,410	303,698

Total equity				1,610,675	1,588,963



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 October 2025 and signed on its behalf by:
Ian Fielder
Director
29 October 2025

for the year ended 31 January 2025

General information

E & W Fielder Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 00393880

Its registered office is:

Sutton Cottage Horsham Road

Abinger Hammer

Dorking

Surrey

RH5 6PW

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually based on an estimated open market value. Any surplus or deficit arising from changes in fair value is dealt with through the profit and loss account. The aggregate surplus or deficit arising from changes in fair value is then transferred from the profit and loss account to a separate non-distributable fair value reserve.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Defined contribution pensions

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 payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 February 2024	1,945,661



		At 31 January 2025	1,945,661

5	Debtors
			2025	2024
			£	£







		Prepayments and accrued income	2,983	2,983
			2,983	2,983

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	3,461	602

		Taxes and social security	20,702	12,366
		Loans from directors	100,000	122,549
		Other creditors	650	1,250
		Accruals and deferred income	19,264	21,311
			144,077	158,078

Share Capital

1,977 Ordinary Shares of £1.00 each

8	Reserves
			Fair value Reserve	Revaluation Reserve	Capital redemption reserve	Total other reserves
			£	£	£	£
		At 1 February 2023	852,561	479,877	2,000	1,334,438
		Movement on revaluation reserve	(51,150)	-		(51,150)


		At 31 January 2024 and 1 February 2024	801,411	479,877	2,000	1,283,288



		At 31 January 2025	801,411	479,877	2,000	1,283,288

		Fair value reserve - reflects the cumulative gain on revaluation of investment properties, less the deferred tax provision for any gain on disposal. The fair value movements on the investment properties are recognised in the profit and loss account and then transferred to the non-distributable fair value reserve.
		Revaluation reserve - reflects the revaluation of property other than investment properties. Previously the property was held for business use, but now the property is rented and held as an investment property
		Capital redemption reserve - records the nominal value of shares repurchased by the company.

		Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

At the balance sheet date the company owed the director £100,000 (2024: £122,549). Interest of £7,514 (2024:£11,981) was charged during the year on the director's loan. The loan is repayable on demand, but will not be withdrawn in detriment to third party creditors.