F.C. Stubbings & Sons Limited

Registered Number: 00578984 F.C. Stubbings & Sons Limited
Balance Sheet
As at 05 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	7,781,947	7,887,037
Investments	4	5,158	4,807
		7,787,105	7,891,844
Current assets
Stocks	5	502,513	461,380
Debtors	6	38,797	201,149
Cash at bank and in hand		185,750	247,191
		727,060	909,720
Creditors: amount falling due within one year	7	(219,574)	(413,758)
Net current assets		507,486	495,962

Total assets less current liabilities		8,294,591	8,387,806
Creditors: amount falling due after more than one year	8	(295,491)	(385,558)
Provisions for liabilities	9	(174,370)	(204,402)
Net assets		7,824,730	7,797,846

Capital and reserves
Called up share capital		20,000	20,000
Revaluation Reserves	10	5,050,082	5,050,082
Profit and loss account		2,754,648	2,727,764
Shareholders' funds		7,824,730	7,797,846

For the year ended 05 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.
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.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 12 December 2025 and were signed on its behalf by:

-------------------------------
William Anthony Stubbings
Director

F.C. Stubbings & Sons Limited
Notes to the Financial Statements
For the year ended 05 April 2025

General Information

F.C. Stubbings & Sons Limited is a private company, limited by shares, registered in England and Wales, registration number 00578984, registration address Northwood Farm, Boynton, Bridlington , East Yorkshire , YO16 4XN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Reducing Balance
Plant and Machinery	10% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
At 06 April 2024	7,303,633	781,090	830,445	1,370	8,916,538
Additions	-	35,042	16,000	-	51,042
Disposals	-	(15,000)	(13,280)	-	(28,280)
At 05 April 2025	7,303,633	801,132	833,165	1,370	8,939,300
Depreciation
At 06 April 2024	233,784	356,118	438,361	1,238	1,029,501
Charge for year	-	41,999	101,964	44	144,007
On disposals	-	(4,065)	(12,090)	-	(16,155)
At 05 April 2025	233,784	394,052	528,235	1,282	1,157,353
Net book values
Closing balance as at 05 April 2025	7,069,849	407,080	304,930	88	7,781,947
Opening balance as at 06 April 2024	7,069,849	424,972	392,084	132	7,887,037

Investments

Cost	Other investments other than loans	Total
	£	£
At 06 April 2024	4,807	4,807
Additions	351	351
Disposals	-	-
At 05 April 2025	5,158	5,158

Stocks

	2025 £		2024 £
Stocks	502,513		461,380
	502,513		461,380

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	21,354	168,748
Prepayments & Accrued Income	7,539	6,973
VAT	9,904	25,428
	38,797	201,149

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	54,188	232,775
Corporation Tax	37,436	60,368
PAYE & Social Security	2,196	2,296
Accrued Expenses	39,000	41,391
Obligations under HP/Financial Leases	44,317	33,622
Wages & Salaries Control Account	1,642	0
Directors' Current Accounts	40,795	43,306
	219,574	413,758

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts (secured)	275,991	350,991
Obligations Under HP/Financial Leases	19,500	34,567
	295,491	385,558

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	204,297	152,437
Charged to Profit & Loss	(30,032)	51,860
Pension Provisions	105	105
	174,370	204,402

10.

Revaluation Reserves

	2025 £		2024 £
Revaluation Reserve b/fwd	5,050,082		5,050,082
	5,050,082		5,050,082

Registered Number: 00578984
England and Wales
Unaudited Financial Statements

for the year ended 05 April 2025
for
F.C. STUBBINGS & SONS LIMITED