8 01/05/2024 30/04/2025 2025-04-30 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-05-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 06397036 2024-05-01 2025-04-30 06397036 2025-04-30 06397036 2024-04-30 06397036 2023-05-01 2024-04-30 06397036 2024-04-30 06397036 2023-04-30 06397036 core:NetGoodwill 2024-05-01 2025-04-30 06397036 core:LandBuildings core:LongLeaseholdAssets 2024-05-01 2025-04-30 06397036 core:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 06397036 bus:Director1 2024-05-01 2025-04-30 06397036 core:NetGoodwill 2025-04-30 06397036 core:LandBuildings core:LongLeaseholdAssets 2024-04-30 06397036 core:FurnitureFittingsToolsEquipment 2024-04-30 06397036 core:LandBuildings core:LongLeaseholdAssets 2025-04-30 06397036 core:FurnitureFittingsToolsEquipment 2025-04-30 06397036 core:WithinOneYear 2025-04-30 06397036 core:WithinOneYear 2024-04-30 06397036 core:AfterOneYear 2025-04-30 06397036 core:AfterOneYear 2024-04-30 06397036 core:ShareCapital 2025-04-30 06397036 core:ShareCapital 2024-04-30 06397036 core:RetainedEarningsAccumulatedLosses 2025-04-30 06397036 core:RetainedEarningsAccumulatedLosses 2024-04-30 06397036 core:NetGoodwill 2024-04-30 06397036 core:FurnitureFittingsToolsEquipment 2024-04-30 06397036 bus:SmallEntities 2024-05-01 2025-04-30 06397036 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06397036 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06397036 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06397036 bus:FullAccounts 2024-05-01 2025-04-30
Company registration number: 06397036
Fowlers Billingshurst Limited
Unaudited filleted financial statements
30 April 2025
Fowlers Billingshurst Limited
Contents
Statement of financial position
Notes to the financial statements
Fowlers Billingshurst Limited
Statement of financial position
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | - |  |  |  | - |  |
Tangible assets |  | 6 | 5,004 |  |  |  | 6,255 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 5,004 |  |  |  | 6,255
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 7 | 612,517 |  |  |  | 665,271 |  |
Cash at bank and in hand |  |  | 32 |  |  |  | 26,030 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 612,549 |  |  |  | 691,301 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 524,159) |  |  |  | ( 552,690) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 88,390 |  |  |  | 138,611
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 93,394 |  |  |  | 144,866
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 9 |  |  | ( 1,667) |  |  |  | ( 11,667)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 91,727 |  |  |  | 133,199
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 91,627 |  |  |  | 133,099
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 91,727 |  |  |  | 133,199
|  |  |  |  | _______ |  |  |  | _______

For the 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 18 November 2025 , and are signed on behalf of the board by:
Mr M L Hoad
Director
Company registration number: 06397036
Fowlers Billingshurst Limited
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Office FF10 Brooklands House, 58 Marlborough Road, Lancing, West Sussex, BN15 8AF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill | - | 20 % | straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Long leasehold property | - | 20 % | straight line
| Fittings fixtures and equipment | - | 20 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2024: 8 ).
5. Intangible assets

|  | Goodwill | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | 145,000 | 145,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | 145,000 | 145,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 April 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 April 2024 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |

6. Tangible assets

|  | Long leasehold property | Fixtures, fittings and equipment | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | 14,122 | 25,750 | 39,872 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | 14,122 | 19,495 | 33,617 |  |  |  |
| Charge for the year | - | 1,251 | 1,251 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 April 2025 | 14,122 | 20,746 | 34,868 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2025 | - | 5,004 | 5,004 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 April 2024 | - | 6,255 | 6,255 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 9,074 | 105,895
| Amounts owed by group undertakings |  | 600,148 | 558,218
| Other debtors |  | 3,295 | 1,158
|  |  | _______ | _______
|  |  | 612,517 | 665,271
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 10,331 | 10,000
| Trade creditors |  | 2,346 | 3,958
| Amounts owed to group undertakings |  | 489,481 | 489,051
| Corporation tax |  | - | 15,495
| Social security and other taxes |  | 17,797 | 32,776
| Other creditors |  | 4,204 | 1,410
|  |  | _______ | _______
|  |  | 524,159 | 552,690
|  |  | _______ | _______

9. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 1,667 | 11,667
|  |  | _______ | _______

10. Controlling party
The director regards Emanem Group Limited, a company registered in England and Wales, as the company's ultimate parent undertaking. The company is under the control of Mr M L Hoad , the director, by virtue of his shareholding in the parent undertaking.