REGISTERED NUMBER: 00419704 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

The Bristol Fan Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K J Whitaker

E C Whitaker

SECRETARY:

E C Whitaker

REGISTERED OFFICE:

Unit 2a Longbrook Trading Estate

Ashton Vale Road

Bristol

BS3 2HW

REGISTERED NUMBER:

00419704 (England and Wales)

ACCOUNTANTS:

Underwood Lamb Professional Services Ltd

Ground Floor, The Old Barn

Lady Farm

Chelwood

Bristol

BS39 4NN

FIXED ASSETS

Tangible assets

4

76,247

70,627

CURRENT ASSETS

Stocks

31,600

30,000

Debtors

5

269,259

331,242

Cash at bank and in hand

311,666

355,966

612,525

717,208

CREDITORS

Amounts falling due within one year

6

211,039

361,250

NET CURRENT ASSETS

401,486

355,958

TOTAL ASSETS LESS CURRENT LIABILITIES

477,733

426,585

CREDITORS

Amounts falling due after more than one year

7

(31,245

)

(16,606

)

PROVISIONS FOR LIABILITIES

(18,642

)

(10,929

)

NET ASSETS

427,846

399,050

CAPITAL AND RESERVES

Called up share capital

10,900

10,900

Capital redemption reserve

8

4,100

4,100

Retained earnings

8

412,846

384,050

SHAREHOLDERS' FUNDS

427,846

399,050

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 11 December 2025 and were signed on its behalf by:

K J Whitaker - Director

1.	STATUTORY INFORMATION

The Bristol Fan Company 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

44,003

13,801

155,134

17,282

230,220

Additions

-

-

35,430

-

35,430

Disposals

-

-

(9,495

)

-

(9,495

)

At 31 March 2025

44,003

13,801

181,069

17,282

256,155

DEPRECIATION

At 1 April 2024

40,900

13,755

87,667

17,271

159,593

Charge for year

1,036

9

28,764

-

29,809

Eliminated on disposal

-

-

(9,494

)

-

(9,494

)

At 31 March 2025

41,936

13,764

106,937

17,271

179,908

NET BOOK VALUE

At 31 March 2025

2,067

37

74,132

11

76,247

At 31 March 2024

3,103

46

67,467

11

70,627

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

53,420

Additions

35,430

At 31 March 2025

88,850

DEPRECIATION

At 1 April 2024

11,669

Charge for year

16,444

At 31 March 2025

28,113

NET BOOK VALUE

At 31 March 2025

60,737

At 31 March 2024

41,751

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

259,230

296,269

Other debtors

10,029

34,973

269,259

331,242

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

16,461

12,338

Trade creditors

127,015

304,864

Taxation and social security

61,076

37,767

Other creditors

6,487

6,281

211,039

361,250

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

31,245

16,606

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2024

384,050

4,100

388,150

Profit for the year

144,796

144,796

Dividends

(116,000

)

(116,000

)

At 31 March 2025

412,846

4,100

416,946

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

E C Whitaker

Balance outstanding at start of year

25,497

-

Amounts advanced

130

40,497

Amounts repaid

(25,627

)

(15,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

25,497

Interest was charged at 2.25%. The loan, including interest, was repaid in full by 18.11.24.

10.	ULTIMATE CONTROLLING PARTY

The company is owned and controlled by the director and close family.