Company registration number 01285318 (England and Wales)
HAMMERSLEY & FITCHETT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HAMMERSLEY & FITCHETT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
HAMMERSLEY & FITCHETT LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
4
220,748
225,224
Current assets
Stocks
65,793
59,592
Debtors
5
218,374
241,878
Cash at bank and in hand
255
207
284,422
301,677
Creditors: amounts falling due within one year
6
(222,303)
(217,900)
Net current assets
62,119
83,777
Total assets less current liabilities
282,867
309,001
Creditors: amounts falling due after more than one year
7
(15,455)
(31,931)
Provisions for liabilities
(52,208)
(53,136)
Net assets
215,204
223,934
Capital and reserves
Called up share capital
2,050
2,050
Profit and loss reserves
213,154
221,884
Total equity
215,204
223,934
HAMMERSLEY & FITCHETT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 April 2026 and are signed on its behalf by:
Mr A. Kemp
Director
Company registration number 01285318 (England and Wales)
HAMMERSLEY & FITCHETT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Hammersley & Fitchett Limited is a private company limited by shares incorporated in England and Wales. The registered office is Old Joules Works, Newcastle Street, Stone, Staffordshire, ST15 8JU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and office equipment
15% on reducing balance
Forklift trucks
15% on reducing balance
Motor vehicles
25% on reducing balance

Sales proceeds on the disposal of Fork Lift Trucks are credited to turnover, with the net book value debited to cost of sales.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

HAMMERSLEY & FITCHETT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Depreciation of owned tangible fixed assets
44,571
47,228
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
12
HAMMERSLEY & FITCHETT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Plant and office equipment
Fork lift trucks
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
52,111
438,496
148,904
639,511
Additions
-
0
52,012
-
0
52,012
Disposals
-
0
(39,516)
-
0
(39,516)
At 31 December 2025
52,111
450,992
148,904
652,007
Depreciation and impairment
At 1 January 2025
46,485
266,597
101,205
414,287
Depreciation charged in the year
846
31,800
11,925
44,571
Eliminated in respect of disposals
-
0
(27,599)
-
0
(27,599)
At 31 December 2025
47,331
270,798
113,130
431,259
Carrying amount
At 31 December 2025
4,780
180,194
35,774
220,748
At 31 December 2024
5,626
171,899
47,699
225,224
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
108,777
131,284
Other debtors
39,597
40,594
148,374
171,878
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
70,000
70,000
Total debtors
218,374
241,878
HAMMERSLEY & FITCHETT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
53,672
58,088
Trade creditors
66,873
64,486
Taxation and social security
33,875
42,279
Other creditors
67,883
53,047
222,303
217,900

Within creditors are secured debts of £27,541 (2024: £39,866) relating to hire purchase contracts and £4,167 (2024: £14,167) relating to bank loans.

The hire purchase liability is secured against the assets to which it relates.

The bank loan is secured against the assets of the business to which the loan relates.

7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
8
-
0
4,151
Obligations under finance leases
9
15,455
27,780
15,455
31,931
8
Loans and overdrafts
2025
2024
£
£
Bank loans
4,167
14,168
Bank overdrafts
49,505
48,071
53,672
62,239
Payable within one year
53,672
58,088
Payable after one year
-
0
4,151
HAMMERSLEY & FITCHETT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
9
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
12,086
12,086
In two to five years
15,455
27,780
27,541
39,866
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