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Company registration number: 06687354
F. Younghusband & Sons Limited
Unaudited filleted financial statements
For the year ended
31 August 2025
F. Younghusband & Sons Limited
Contents
Statement of financial position
Notes to the financial statements
F. Younghusband & Sons Limited
Statement of financial position
31 August 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 4 | 197,424 |  |  |  | 193,075 |  |
Investment property |  |  | - |  |  |  | - |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  |  |  | 197,424 |  |  |  | 193,075
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 10,800 |  |  |  | 10,800 |  |
Debtors |  | 5 | 34,252 |  |  |  | 83,969 |  |
Cash at bank and in hand |  |  | 298,256 |  |  |  | 258,367 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  | 343,308 |  |  |  | 353,136 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 68,715) |  |  |  | ( 34,166) |  |
|  |  | ________ |  |  |  | ________ |  |
Net current assets |  |  |  |  | 274,593 |  |  |  | 318,970
|  |  |  |  | ________ |  |  |  | ________
Total assets less current liabilities |  |  |  |  | 472,017 |  |  |  | 512,045
Provisions for liabilities |  |  |  |  | ( 38,931) |  |  |  | ( 36,684)
|  |  |  |  | ________ |  |  |  | ________
Net assets |  |  |  |  | 433,086 |  |  |  | 475,361
|  |  |  |  | ________ |  |  |  | ________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 432,986 |  |  |  | 475,261
|  |  |  |  | ________ |  |  |  | ________
Shareholders funds |  |  |  |  | 433,086 |  |  |  | 475,361
|  |  |  |  | ________ |  |  |  | ________

For the year ending 31 August 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 comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 31 March 2026 , and are signed on behalf of the board by:
A Younghusband-Mawson
Director
Company registration number: 06687354
F. Younghusband & Sons Limited
Notes to the financial statements
Year ended 31 August 2025
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS 102, section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
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.
Tangible assets
Tangible fixed assets are included at cost less depreciation.
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:

| Plant and machinery | - | 20 % | reducing balance
| Fittings fixtures and equipment | - | 15 % | reducing balance
| Motor vehicles | - | 25 % | 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.
Stocks
Stocks are measured at the lower of cost and net realisable value.
Provisions
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for fixed asset investments which are measured at fair value, with changes recognised in the fair value reserve.
Defined contribution plans
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the statement of comprehensive income when due.
2. Operating profit/loss
Operating profit/loss is stated after charging/(crediting):

|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Depreciation of tangible assets |  |  | 24,805 | 17,743
| (Gain)/loss on disposal of tangible assets |  |  | 1,447 | ( 5,042)
|  |  |  | ________ | ________

3. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2024: 13 ).
4. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |
|  | £ | £ | £ | £ | £ |  |
| Cost |  |  |  |  |  |  |
| At 1 September 2024 | 140,403 | 4,019 | 6,146 | 148,884 | 299,452 |  |
| Additions | - | - | 906 | 35,445 | 36,351 |  |
| Disposals | - | - | - | ( 68,305) | ( 68,305) |  |
|  | ________ | ________ | ________ | ________ | ________ |  |
| At 31 August 2025 | 140,403 | 4,019 | 7,052 | 116,024 | 267,498 |  |
|  | ________ | ________ | ________ | ________ | ________ |  |
| Depreciation |  |  |  |  |  |  |
| At 1 September 2024 | - | 2,411 | 3,262 | 100,704 | 106,377 |  |
| Charge for the year | - | 416 | 570 | 23,819 | 24,805 |  |
| Disposals | - | - | - | ( 61,108) | ( 61,108) |  |
|  | ________ | ________ | ________ | ________ | ________ |  |
| At 31 August 2025 | - | 2,827 | 3,832 | 63,415 | 70,074 |  |
|  | ________ | ________ | ________ | ________ | ________ |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 August 2025 | 140,403 | 1,192 | 3,220 | 52,609 | 197,424 |  |
|  | ________ | ________ | ________ | ________ | ________ |  |
| At 31 August 2024 | 140,403 | 1,608 | 2,884 | 48,180 | 193,075 |  |
|  | ________ | ________ | ________ | ________ | ________ |  |

5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 17,241 | 29,743
| Other debtors |  | 17,011 | 54,226
|  |  | ________ | ________
|  |  | 34,252 | 83,969
|  |  | ________ | ________

6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 17,372 | 16,119
| Taxation and social security |  | 24,542 | 14,736
| Directors loan account |  | 23,298 | -
| Other creditors |  | 26,801 | 3,311
|  |  | ________ | ________
|  |  | 92,013 | 34,166
|  |  | ________ | ________

7. Pension commitments
The company operates defined contribution pension schemes for certain employees. The assets of the schemes are held separately from those of the company in independently administered funds. At the balance sheet date, 31 August 2025 unpaid contributions of £141 (2024 - £123) were due to the fund. They are included in other creditors.