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Registered number: 00873761 CLAUDE FENTON LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
CLAUDE FENTON LIMITED COMPANY INFORMATION
Directors | M R P Fenton
| P R Fenton
| P Hawker
| C Rayns (appointed 1 January 2025)
| A J Harper
Company secretary | M R P Fenton
Registered number | 00873761
Registered office | Unit 1 Kennet Weir Business Park
| Arrowhead Road
| Theale
| Reading
| Berkshire
| RG7 4AE
Independent auditor | James Cowper Kreston Audit
| Chartered Accountants and Statutory Auditor
| Apex
| Forbury Road
| Reading
| Berkshire
| RG1 1AX
CLAUDE FENTON LIMITED CONTENTS
| Page
Directors' Report | 1 - 2
Independent Auditor's Report | 3 - 5
Statement of Comprehensive Income | 6
Balance Sheet | 7
Notes to the Financial Statements | 8 - 15
CLAUDE FENTON LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The directors present their report and the financial statements for the year ended 30 September 2025.
Directors
The directors who served during the year were: M R P Fenton P R Fenton P Hawker C Rayns (appointed 1 January 2025) A J Harper
Directors' responsibilities statement
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies for the Company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditor
Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that: ∙so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and ∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.
Auditor
The auditor, James Cowper Kreston Audit, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. Page 1
CLAUDE FENTON LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board and signed on its behalf.
M R P Fenton Director
Date: 9 March 2026
Page 2
CLAUDE FENTON LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CLAUDE FENTON LIMITED
Opinion
We have audited the financial statements of Claude Fenton Limited (the 'Company') for the year ended 30 September 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: ∙give a true and fair view of the state of the Company's affairs as at 30 September 2025 and of its loss for the year then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Page 3
CLAUDE FENTON LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CLAUDE FENTON LIMITED (CONTINUED)
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and ∙the Directors' Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of directors' remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit; or ∙the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
Responsibilities of directors
As explained more fully in the Directors' Responsibilities Statement set out on page 1, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. Page 4
CLAUDE FENTON LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CLAUDE FENTON LIMITED (CONTINUED) The specific procedures for this engagement that we designed and performed to detect material misstatements in respect of irregularities, including fraud, were as follows: ∙Enquiry of management and those charged with governance around actual and potential litigation and claims; ∙Enquiry of management and those charged with governance to identify any material instances of non-compliance with laws and regulations; ∙Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; ∙Performing audit work to address the risk of irregularities due to management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for evidence of bias. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.
Use of report
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Alexander Peal BSc (Hons) FCA DChA (Senior Statutory Auditor) for and on behalf of James Cowper Kreston Audit Chartered Accountants and Statutory Auditor Apex Forbury Road Reading Berkshire RG1 1AX Date: 9 March 2026 Page 5
CLAUDE FENTON LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 2025 | 2024
Note | £ | £
Turnover |  | 23,766 | 30,674
Cost of sales |  | (253,321) | (34,188)
Gross loss |  | (229,555) | (3,514)
Administrative expenses |  | (84,509) | (114,721)
Other operating income |  | 18,555 | 18,555
Operating loss | 3 | (295,509) | (99,680)
Interest receivable and similar income |  | - | 98
Interest payable and similar expenses |  | - | (1,055)
Loss before tax |  | (295,509) | (100,637)
Tax on loss |  | (7,712) | (2,948)
Loss for the financial year |  | (303,221) | (103,585)
Total comprehensive income for the year |  | (303,221) | (103,585)
The notes on pages 8 to 15 form part of these financial statements.
Page 6
CLAUDE FENTON LIMITED REGISTERED NUMBER: 00873761 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 30,062 |  | -
Investment property | 6 |  | 150,000 |  | 150,000
|  |  | 180,062 |  | 150,000
Current assets |  |  |  |  |
Stocks | 7 | 5,472,015 |  | 2,340,466 |
Debtors | 8 | 25,664 |  | 16,142 |
Cash at bank and in hand | 9 | 6,292 |  | 455,200 |
|  | 5,503,971 |  | 2,811,808 |
Creditors: amounts falling due within one year | 10 | (3,326,420) |  | (1,533,684) |
Net current assets |  |  | 2,177,551 |  | 1,278,124
Total assets less current liabilities |  |  | 2,357,613 |  | 1,428,124
Creditors: amounts falling due after more than one year | 11 |  | (1,225,000) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 | (42,665) |  | (34,953) |
|  |  | (42,665) |  | (34,953)
Net assets |  |  | 1,089,948 |  | 1,393,171
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 187,392 |  | 187,392
Profit and loss account |  |  | 902,556 |  | 1,205,779
|  |  | 1,089,948 |  | 1,393,171
The Company's financial statements have been prepared in accordance with the 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:
M R P Fenton
Director
Date: 9 March 2026
The notes on pages 8 to 15 form part of these financial statements. Page 7
CLAUDE FENTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Claude Fenton Limited is a private company, limited by shares, incorporated in England and Wales (registration number 00873761). The address of its registered office is Unit 1 Kennet Weir Business Park. Theale, Reading, Berkshire, RG7 4AE. The principal activities of the company have continued to be the operation of property development and contracting business in Reading and the surrounding district. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Claude Fenton (Holdings) Limited as at 30 September 2024 and these financial statements may be obtained from Claude Fenton (Holdings) Limited.
| 2.3 | Turnover
Turnover represents amounts receivable during the year for goods and services provided net of value added tax and trade discounts. Turnover for developments sold represent the contractually agreed price and is recognised when an unconditional binding contract has been exchanged.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 8
CLAUDE FENTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20-50% on a straight line basis
|  |  |  | Fixtures and fittings | - | 10-33% on a straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors, and periodically by external valuers. Fair value is 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.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 9
CLAUDE FENTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.11 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.12 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.13 | 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 balance sheet 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 balance sheet 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 balance sheet date. Page 10
CLAUDE FENTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Operating loss
| The operating loss is stated after charging:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Pension cost | 5,528 | 6,197
| Depreciation | 6,011 | -
| Audit fee | 8,400 | 8,400
4. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Production | 2 | 2
|  | Management | 1 | 1
|  |  | 3 | 3
Page 11
CLAUDE FENTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 22,414 | 4,965 | 27,379
| Additions | 36,073 | - | 36,073
| Disposals | (7,028) | (2,206) | (9,234)
| At 30 September 2025 | 51,459 | 2,759 | 54,218
| Depreciation |  |  |
| At 1 October 2024 | 22,414 | 4,965 | 27,379
| Charge for the year on owned assets | 6,011 | - | 6,011
| Disposals | (7,028) | (2,206) | (9,234)
| At 30 September 2025 | 21,397 | 2,759 | 24,156
| Net book value |  |  |
| At 30 September 2025 | 30,062 | - | 30,062
| At 30 September 2024 | - | - | -
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 150,000
| At 30 September 2025 | 150,000
The 2025 valuations were made by the directors, on an open market value 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 | 110,539 | 110,539
Page 12
CLAUDE FENTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Long-term contract balances | 5,472,015 | 2,340,466
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,210 | 472
| Other debtors | 19,454 | 15,670
|  | 25,664 | 16,142
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,292 | 455,200
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 16,942 | 56,780
| Amounts owed to group undertakings | 3,062,620 | 1,213,630
| Other taxation and social security | 3,647 | 3,314
| Other creditors | 243,211 | 259,960
|  | 3,326,420 | 1,533,684
| The net amounts owed to group undertakings include various loans which have no fixed repayment date and are considered to mature in one year. Bank loans in the parent company are secured by a fixed and floating charge over the assets of the group and the company, specific charges on book debts, and a composite unlimited guarantee by group undertakings, and various rights of set off.
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,225,000 | -
Page 13
CLAUDE FENTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
12. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (34,953)
| Charged to profit or loss | (7,712)
| At end of year | (42,665)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Capital gains | (35,864) | (35,865)
| Fixed asset timing difference | (6,801) | 912
|  | (42,665) | (34,953)
13. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised |  |
|  | 200,000 (2024 - 200,000) Ordinary shares of £1.00 each | 200,000 | 200,000
|  | Allotted, called up and fully paid |  |
|  | 187,392 (2024 - 187,392) Ordinary shares of £1.00 each | 187,392 | 187,392
14. | Contingencies
As at 30 September 2025 there exist contingent liabilities and guarantees in respect of the following: a) a composite unlimited guarantee and right of set off on all group bank overdrafts which amounted to £1,217,84 (2024 - £1,010,41). b) a composite guarantee and right of set off on all group bank loans which amounted to £2,100,000 (2024 - £600,000). c) a guarantee for value added tax due by all group undertakings under the group election amounting to £291,000 (2024 - £262,205). d) Ten year guarantees under NHBC and ICW, the costs are accounted for as and when they arise, as the amounts cannot be quantified. The guarantees are insured. In respect of (a) and (b) above the company's bankers hold a mortgage debenture creating a specific charge over all company assets, a fixed charge over its book debts and floating charge over all other assets. Page 14
CLAUDE FENTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
15. | Controlling party
The company is a wholly owned subsidiary of Claude Fenton (Holdings) Limited (registered number 00474108) which is regarded by the directors as the company's immediate controlling party and ultimate controlling party. The company is incorporated in England and Wales and is the smallest and largest group into which the results of the company are consolidated.
Page 15