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REGISTERED NUMBER: 05348281 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Fisher & Wood (G.C.) Limited

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Fisher & Wood (G.C.) Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr O J A Roe

| Mrs E M Roe

| REGISTERED OFFICE: | Lewis House

| Great Chesterford Court

| Great Chesterford

| Essex

| CB10 1PF

| REGISTERED NUMBER: | 05348281 (England and Wales)

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 2,841 |  | 3,461 |  |

Tangible assets | 6 | 837,768 |  | 617,825 |  |

840,609 |  | 621,286 |  |

CURRENT ASSETS

Stocks | 176,357 |  | 152,327 |  |

Debtors | 7 | 1,090,149 |  | 959,968 |  |

Cash at bank and in hand | 216,243 |  | 451,572 |  |

1,482,749 |  | 1,563,867 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,002,712 |  | 1,030,292 |  |

NET CURRENT ASSETS | 480,037 |  | 533,575 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,320,646 |  | 1,154,861 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (212,764 | ) | (139,068 | ) |

PROVISIONS FOR LIABILITIES | (103,800 | ) | (48,709 | ) |

NET ASSETS | 1,004,082 |  | 967,084 |  |

CAPITAL AND RESERVES

Called up share capital | 39 |  | 39 |  |

Revaluation reserve | 12 | 198,673 |  | 198,916 |  |

Capital redemption reserve | 21 |  | 21 |  |

Retained earnings | 805,349 |  | 768,108 |  |

SHAREHOLDERS' FUNDS | 1,004,082 |  | 967,084 |  |

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Balance Sheet - continued

30 September 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 3 April 2026 and were signed on its behalf by:

Mr O J A Roe - Director

Mrs E M Roe - Director

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Fisher & Wood (G.C.) 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

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

| Long leasehold | - | over the remaining life of the lease

| Plant and machinery etc | - | 25% on reducing balance

| Stocks

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

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, 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.

| Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| 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.

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Invoice discounting

| The company undertakes sales invoice financing. The full amount of trade debtors is shown in the balance sheet, with amounts drawn down and due to the finance company shown in other creditors and amounts to be drawn down and due to the company shown within cash at bank.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 46 (2024 - 44 ) .

5. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 6,200 |  |

| AMORTISATION

| At 1 October 2024 | 2,739 |  |

| Charge for year | 620 |  |

| At 30 September 2025 | 3,359 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,841 |  |

| At 30 September 2024 | 3,461 |  |

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | TANGIBLE FIXED ASSETS

| Plant and |

| Long |  | machinery |

| leasehold |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 476,771 |  | 342,659 |  | 819,430 |  |

| Additions | - |  | 350,775 |  | 350,775 |  |

| Disposals | - |  | (1,575 | ) | (1,575 | ) |

| At 30 September 2025 | 476,771 |  | 691,859 |  | 1,168,630 |  |

| DEPRECIATION

| At 1 October 2024 | 24,952 |  | 176,653 |  | 201,605 |  |

| Charge for year | 452 |  | 128,805 |  | 129,257 |  |

| At 30 September 2025 | 25,404 |  | 305,458 |  | 330,862 |  |

| NET BOOK VALUE

| At 30 September 2025 | 451,367 |  | 386,401 |  | 837,768 |  |

| At 30 September 2024 | 451,819 |  | 166,006 |  | 617,825 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Plant and |

| Long |  | machinery |

| leasehold |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2015 | 25,000 |  | - |  | 25,000 |  |

| Valuation in 2018 | 25,000 |  | - |  | 25,000 |  |

| Valuation in 2019 | 38,921 |  | - |  | 38,921 |  |

| Valuation in 2023 | 127,066 |  | - |  | 127,066 |  |

| Cost | 260,784 |  | 691,859 |  | 952,643 |  |

476,771 |  | 691,859 |  | 1,168,630 |  |

| If the building had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 211,079 |  | 211,079 |  |

| Aggregate depreciation | 2,394 |  | 2,185 |  |

| The property has been valued at open market value by the company directors.

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | TANGIBLE FIXED ASSETS - continued

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

| Plant and

| machinery

| etc

£ |

| COST OR VALUATION

| At 1 October 2024 | 173,445 |  |

| Additions | 328,312 |  |

| At 30 September 2025 | 501,757 |  |

| DEPRECIATION

| At 1 October 2024 | 51,986 |  |

| Charge for year | 112,445 |  |

| At 30 September 2025 | 164,431 |  |

| NET BOOK VALUE

| At 30 September 2025 | 337,326 |  |

| At 30 September 2024 | 121,459 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,012,799 |  | 889,032 |  |

| Other debtors | 77,350 |  | 70,936 |  |

1,090,149 |  | 959,968 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 56,718 |  | 74,721 |  |

| Hire purchase contracts (see note 10) | 132,083 |  | 25,598 |  |

| Trade creditors | 697,518 |  | 707,266 |  |

| Taxation and social security | 42,455 |  | 155,571 |  |

| Other creditors | 73,938 |  | 67,136 |  |

1,002,712 |  | 1,030,292 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 41,444 |  | 91,105 |  |

| Hire purchase contracts (see note 10) | 171,320 |  | 47,963 |  |

212,764 |  | 139,068 |  |

Fisher & Wood (G.C.) Limited (Registered number: 05348281)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 1,150 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 132,083 |  | 25,598 |  |

| Between one and five years | 171,320 |  | 47,963 |  |

303,403 |  | 73,561 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 224,423 |  | 223,488 |  |

| Between one and five years | 137,998 |  | 295,446 |  |

362,421 |  | 518,934 |  |

11. | SECURED DEBTS

| On 22 October 2010, Lloyds TSB Commercial Finance Limited secured a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

| On 10 October 2014, Barclays Bank PLC secured a legal charge over the property held by the company.

| On 16 October 2014, Barclays Bank PLC secured a fixed and floating charge, including a negative pledge, over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

12. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024 | 198,916 |  |

| Transfer between revaluation reserve and profit and loss | (243 | ) |

| At 30 September 2025 | 198,673 |  |