REGISTERED NUMBER: 01438050 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

FIBRE & FURNACES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S S Allen

M M Allen

M T Allen

Mrs M Allen

A Allen

SECRETARY:

M M Allen

REGISTERED OFFICE:

Unit 1 Ashville Trading Estate

Ashville Way Sutton Weaver

Runcorn

Cheshire

WA7 3EZ

REGISTERED NUMBER:

01438050 (England and Wales)

ACCOUNTANTS:

Stanton Ralph & Co Limited

Chartered Accountants

The Old Police Station

Whitburn Street

Bridgnorth

Shropshire

WV16 4QP

FIXED ASSETS

234,767

Tangible assets

4

238,947

CURRENT ASSETS

38,164

Stocks

33,882

604,236

Debtors

285,291

70,940

Cash at bank

95,246

713,340

414,419

CREDITORS

522,838

Amounts falling due within one year

527,126

190,502

NET CURRENT (LIABILITIES)/ASSETS

(112,707

)

425,269

TOTAL ASSETS LESS CURRENT LIABILITIES

126,240

58,691

PROVISIONS FOR LIABILITIES

6

59,737

366,578

NET ASSETS

66,503

CAPITAL AND RESERVES

170

Called up share capital

170

366,408

Retained earnings

66,333

366,578

SHAREHOLDERS' FUNDS

66,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 17th April 2026 and were signed on its behalf by:

M M Allen - Director

1.	STATUTORY INFORMATION

Fibre & Furnaces 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 10% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably

are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in

equity shares which are not publicly traded and where fair value cannot be measured reliably are

measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest

method. Dividends on equity securities are recognised in income when receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st September 2024

400,917

Additions

49,057

At 31st August 2025

449,974

DEPRECIATION

At 1st September 2024

166,150

Charge for year

44,877

At 31st August 2025

211,027

NET BOOK VALUE

At 31st August 2025

238,947

At 31st August 2024

234,767

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

20,000

20,000

6.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

59,737

58,691

Deferred

tax

£

Balance at 1st September 2024

58,691

Provided during year

1,046

Balance at 31st August 2025

59,737