REGISTERED NUMBER: 00386193 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

D W FERGUSON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R D Rogers

SECRETARY:

Mrs P Tester

REGISTERED OFFICE:

Bere Farm House

Deal Road

Swingate

DOVER

Kent

CT15 5DW

REGISTERED NUMBER:

00386193 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Intangible assets

4

6,478

6,478

Tangible assets

5

4,055,352

3,303,432

Investments

6

80

80

4,061,910

3,309,990

CURRENT ASSETS

Stocks

690,515

539,002

Debtors

7

60,138

68,449

Cash at bank and in hand

3,686,043

4,876,956

4,436,696

5,484,407

CREDITORS

Amounts falling due within one year

8

117,807

116,399

NET CURRENT ASSETS

4,318,889

5,368,008

TOTAL ASSETS LESS CURRENT LIABILITIES

8,380,799

8,677,998

PROVISIONS FOR LIABILITIES

143,033

110,080

NET ASSETS

8,237,766

8,567,918

CAPITAL AND RESERVES

Called up share capital

9

8,000

8,000

Retained earnings

8,229,766

8,559,918

SHAREHOLDERS' FUNDS

8,237,766

8,567,918

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 December 2025 and were signed by:

R D Rogers - Director

1.	STATUTORY INFORMATION

D W Ferguson 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of goods and services, excluding value added tax.

Intangible fixed assets

Non SDA entitlements are included at cost.

Tangible fixed assets

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

Freehold property

-

4% on cost

Plant and machinery

-

10% on cost

Stocks

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

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.

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.

Government grants

Government grants are recognised in the profit and loss account in the period to which they relate providing that conditions attached to the grant have been complied with and there is reasonable assurance the grant will be received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Non SDA

Entitlements

£

COST

At 1 June 2024

and 31 May 2025

6,478

NET BOOK VALUE

At 31 May 2025

6,478

At 31 May 2024

6,478

5.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

property

leasehold

machinery

Totals

£

£

£

£

COST

At 1 June 2024

2,915,244

5

1,770,510

4,685,759

Additions

729,206

-

252,614

981,820

Disposals

-

-

(72,500

)

(72,500

)

At 31 May 2025

3,644,450

5

1,950,624

5,595,079

DEPRECIATION

At 1 June 2024

646,489

-

735,838

1,382,327

Charge for year

40,889

-

168,986

209,875

Eliminated on disposal

-

-

(52,475

)

(52,475

)

At 31 May 2025

687,378

-

852,349

1,539,727

NET BOOK VALUE

At 31 May 2025

2,957,072

5

1,098,275

4,055,352

At 31 May 2024

2,268,755

5

1,034,672

3,303,432

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 June 2024

and 31 May 2025

80

NET BOOK VALUE

At 31 May 2025

80

At 31 May 2024

80

The company has 85 shares of £1 each in Agricultural Central Trading Limited which cost £80. The company is unlisted and supplies farming supplies at competitive rates.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,280

-

Other debtors

17,044

26,776

Tax

425

398

VAT

28,389

41,275

60,138

68,449

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,923

14,510

Social security and other taxes

366

307

Other creditors

5,946

5,292

Director's current account

96,572

96,290

117,807

116,399

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

8,000

Ordinary

£1

8,000

8,000