Registration number: 02285303

H & D Fitzgerald Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

H & D Fitzgerald Limited

Company Information

Directors

H C Fitzgerald D Fitzgerald A D Erasmus

Company secretary

H C Fitzgerald

Registered office

Cefn Du Tremeirchion St. Asaph LL17 0US

Accountants

Aston Hughes & Co Chartered AccountantsSelby Towers 29 Princes Drive Colwyn Bay LL29 8PE

H & D Fitzgerald Limited

(Registration number: 02285303)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	80,460	107,489
Current assets
Stocks	5	78,035	112,195
Debtors	6	9,895	61,800
Cash at bank and in hand		317,600	389,273
		405,530	563,268
Creditors: Amounts falling due within one year	7	(60,690)	(163,425)
Net current assets		344,840	399,843
Net assets		425,300	507,332
Capital and reserves
Called up share capital	8	2	2
Retained earnings		425,298	507,330
Shareholders' funds		425,300	507,332

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 October 2025 and signed on its behalf by:
 

......................................... H C Fitzgerald Company secretary and director

H & D Fitzgerald Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cefn Du
Tremeirchion
St. Asaph
LL17 0US
United Kingdom

These financial statements were authorised for issue by the Board on 28 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

H & D Fitzgerald Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Varying rates on cost
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

H & D Fitzgerald Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	735,495	30,785	12,500	818,648	1,597,428
Additions	-	-	-	13,081	13,081
At 30 April 2025	735,495	30,785	12,500	831,729	1,610,509
Depreciation
At 1 May 2024	735,495	30,785	11,972	711,687	1,489,939
Charge for the year	-	-	132	39,978	40,110
At 30 April 2025	735,495	30,785	12,104	751,665	1,530,049
Carrying amount
At 30 April 2025	-	-	396	80,064	80,460
At 30 April 2024	-	-	528	106,961	107,489

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings and £Nil (2024 - £Nil) in respect of short leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	78,035	112,195

H & D Fitzgerald Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	5,678	61,800
Other debtors	4,217	-
	9,895	61,800

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	11,058	7,174
Taxation and social security	2,191	41,360
Other creditors	47,441	114,891
	60,690	163,425

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

9

Dividends

Final dividends paid

		2025 £		2024 £
Final dividend of £Nil (2024 - £22,500.00) per each Ordinary shares		40,000		45,000