REGISTERED NUMBER: 00878909 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

BRIAN FELL (LEVEN) LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

A P Thompson

Mrs K Thompson

REGISTERED OFFICE:

Elm Tree Workshops

West Street

Leven

East Yorkshire

HU17 5LE

REGISTERED NUMBER:

00878909 (England and Wales)

ACCOUNTANTS:

Cheetham Allen

Chartered Accountants

17 Wright Street

Hull

East Yorkshire

HU2 8HU

BANKERS:

Virgin Money

214 Holderness Road

Hull

HU9 2AA

SOLICITORS:

Burstalls

Ocean Chambers

54 Lowgate

Hull

HU1 1JF

FIXED ASSETS

Tangible assets

4

338,168

356,681

CURRENT ASSETS

Stocks

121,183

106,492

Debtors

5

671,465

423,953

Cash at bank and in hand

294

206

792,942

530,651

CREDITORS

Amounts falling due within one year

6

631,076

401,431

NET CURRENT ASSETS

161,866

129,220

TOTAL ASSETS LESS CURRENT LIABILITIES

500,034

485,901

CREDITORS

Amounts falling due after more than one year

7

834

17,810

NET ASSETS

499,200

468,091

CAPITAL AND RESERVES

Called up share capital

9

500

500

Revaluation reserve

10

102,399

102,399

Retained earnings

396,301

365,192

SHAREHOLDERS' FUNDS

499,200

468,091

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 12th November 2025 and were signed on its behalf by:

A P Thompson - Director

1.	STATUTORY INFORMATION

Brian Fell (Leven) 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods and receipts for contract services, excluding value added tax, adjusted for work in progress.

Tangible fixed assets

Depreciation is calculated to write down the cost less estimated residual value of all fixed assets (excluding freehold land) over their expected useful lives.

The rates generally applicable are:-

Freehold buildings

2% per annum

- equal annual instalments

Plant and machinery

10% per annum

- reducing balance method

Office equipment

25% per annum

- reducing balance method

Motor vehicles

25% per annum

- reducing balance method

No depreciation has been provided on the freehold buildings as the directors are of the opinion that the residual value of the freehold buildings is at least equal to the revalued amount.

Stocks

Stocks of materials etc are valued at the lower of cost and net realisable value. In general, cost is determined on a first in first out basis, and net realisable value is the price at which stocks can be sold or applied to contracts in the normal course of business. Provision is made where necessary for slow moving and defective stocks.

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 leased assets

Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions to this fund are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

land and

Plant and

Office

Motor

buildings

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST OR VALUATION

At 1st May 2024

and 30th April 2025

254,709

525,697

120,426

160,102

1,060,934

DEPRECIATION

At 1st May 2024

9,933

462,655

115,742

115,923

704,253

Charge for year

-

6,302

1,170

11,041

18,513

At 30th April 2025

9,933

468,957

116,912

126,964

722,766

NET BOOK VALUE

At 30th April 2025

244,776

56,740

3,514

33,138

338,168

At 30th April 2024

244,776

63,042

4,684

44,179

356,681

Cost or valuation at 30th April 2025 is represented by:

Freehold

land and

Plant and

Office

Motor

buildings

machinery

equipment

vehicles

Totals

£

£

£

£

£

Valuation in 2013

62,399

-

-

-

62,399

Valuation in 2021

40,000

-

-

-

40,000

Cost

152,310

525,697

120,426

160,102

958,535

254,709

525,697

120,426

160,102

1,060,934

If Freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

152,310

152,310

Aggregate depreciation

9,933

9,933

Freehold land and buildings were valued on an open market basis by Scotts Chartered Surveyors.

The net book value of tangible fixed assets includes £ 24,552 (2024 - £ 36,314 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

385,861

143,559

Amounts recoverable on contracts

252,435

246,078

Prepayments and accrued income

33,169

34,316

671,465

423,953

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

157,866

98,924

Hire purchase contracts

6,976

12,326

Trade creditors

287,235

145,107

Taxation and social security

66,016

50,668

Other creditors

112,983

94,406

631,076

401,431

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

834

10,834

Hire purchase contracts

-

6,976

834

17,810

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

147,866

88,924

Hire purchase contracts

6,976

19,302

154,842

108,226

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

500

Ordinary

£1

500

500

10.

RESERVES

Revaluation

reserve

£

At 1st May 2024

and 30th April 2025

102,399

11.	ULTIMATE CONTROLLING PARTY

For both the current and previous year, the company was under the control of its directors.

12.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme for certain senior employees. The assets of the scheme are held separately from those of the company in independently administered funds.