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Company registration number: 12103591
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 JULY 2025
| FUSSELL & EARTH LTD
FUSSELL & EARTH LTD |  |
COMPANY INFORMATION
Directors | F B Wallis
| K R Wallis
Registered number | 12103591
Registered office | 31 Goddard End
| Stevenage
| Hertfordshire
| SG2 7ER
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Hertfordshire
| SG1 3QP
FUSSELL & EARTH LTD |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
FUSSELL & EARTH LTD REGISTERED NUMBER:12103591 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 285,000 |  | 327,088
|  |  | 285,000 |  | 327,088
Current assets |  |  |  |  |
Bank and cash balances |  | 49 |  | 8 |
|  | 49 |  | 8 |
Creditors: amounts falling due within one year | 5 | (20,688) |  | (7,513) |
Net current liabilities |  |  | (20,639) |  | (7,505)
Total assets less current liabilities |  |  | 264,361 |  | 319,583
Creditors: amounts falling due after more than one year | 6 |  | (93,581) |  | (369,844)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (30,364) |  | - |
|  |  | (30,364) |  | -
Net assets/(liabilities) |  |  | 140,416 |  | (50,261)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Investment property reserve |  |  | 91,092 |  | -
Profit and loss account |  |  | 49,224 |  | (50,361)
|  |  | 140,416 |  | (50,261)
Page 1
FUSSELL & EARTH LTD REGISTERED NUMBER:12103591 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ F B Wallis
Director
Date: 24 February 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
FUSSELL & EARTH LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Fussell & Earth Ltd 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have undertaken to continue their financial support of the company for the foreseeable future. On this basis they believe it is appropriate to prepare these accounts on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.4 | Revenue recognition
Rental income is recognised in the income statement on a straight line basis over the year in which the rental relates. Page 3
FUSSELL & EARTH LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
FUSSELL & EARTH LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 327,088
| Disposals | (163,544)
| Surplus on revaluation | 121,456
| At 31 July 2025 | 285,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 163,544 | 327,088
|  | 163,544 | 327,088
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 5,713 | 5,713
| Corporation tax | 12,935 | -
| Accruals and deferred income | 2,040 | 1,800
|  | 20,688 | 7,513
Page 5
FUSSELL & EARTH LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 71,450
| Other loans | 33,360 | 38,218
| Other creditors | 60,221 | 260,176
|  | 93,581 | 369,844
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 71,450
|  | - | 71,450
| Details of security provided:
The bank loan and other facilities are secured by a fixed charge over the company's assets.
7. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 5,713 | 5,713
|  | 5,713 | 5,713
| Amounts falling due 1-2 years |  |
| Bank loans | - | 71,450
| Other loans | 33,360 | 38,218
|  | 33,360 | 109,668
|  | 39,073 | 115,381
Page 6