Company Registration No. 04510885 (England and Wales)
FLEMING & HOWLAND Ltd.
Unaudited accounts
for the year ended 31 August 2025
FLEMING & HOWLAND Ltd.
Unaudited accounts
Contents
FLEMING & HOWLAND Ltd.
Company Information
for the year ended 31 August 2025
Directors
P Fleming
V Fleming
Company Number
04510885 (England and Wales)
Registered Office
13 KESTREL COURT
HAPTON
BURNLEY
LANCASHIRE
BB11 5TE
Accountants
Del Vigna Accountancy Solutions Ltd
Gregs Buildings
1 Booth Street
Manchester
M2 4AD
FLEMING & HOWLAND Ltd.
Statement of financial position
as at 31 August 2025
Intangible assets
66,185
72,302
Tangible assets
330,874
335,497
Cash at bank and in hand
1,050,550
968,091
Creditors: amounts falling due within one year
(1,011,406)
(1,256,495)
Net current assets
597,462
388,003
Total assets less current liabilities
994,521
795,802
Provisions for liabilities
Deferred tax
(59,578)
(48,128)
Net assets
934,943
747,674
Called up share capital
100
100
Profit and loss account
934,843
747,574
Shareholders' funds
934,943
747,674
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by
P Fleming
Director
Company Registration No. 04510885
FLEMING & HOWLAND Ltd.
Notes to the Accounts
for the year ended 31 August 2025
FLEMING & HOWLAND Ltd. is a private company, limited by shares, registered in England and Wales, registration number 04510885. The registered office is 13 KESTREL COURT, HAPTON, BURNLEY, LANCASHIRE, BB11 5TE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
15% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
15% reducing balance
Intangible fixed assets - Goodwill and Other Intangible
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
Other intangible assets are website costs which are amortised to profit and loss account over an estimated economic life of ten years.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
FLEMING & HOWLAND Ltd.
Notes to the Accounts
for the year ended 31 August 2025
The tax expense represents the sum of the tax currently payable and deferred tax.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.
4
Intangible fixed assets
Other
At 1 September 2024
177,405
At 1 September 2024
105,103
Charge for the year
24,077
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 September 2024
92,566
147,348
171,985
139,382
28,292
579,573
Additions
-
37,688
-
8,739
4,487
50,914
Disposals
-
(2,709)
(12,000)
(25,001)
(1,762)
(41,472)
At 31 August 2025
92,566
182,327
159,985
123,120
31,017
589,015
At 1 September 2024
-
105,686
42,425
82,248
13,717
244,076
Charge for the year
-
7,417
19,246
7,329
2,219
36,211
On disposals
-
(996)
(10,751)
(10,174)
(225)
(22,146)
At 31 August 2025
-
112,107
50,920
79,403
15,711
258,141
At 31 August 2025
92,566
70,220
109,065
43,717
15,306
330,874
At 31 August 2024
92,566
41,662
129,560
57,134
14,575
335,497
Amounts falling due within one year
Trade debtors
18,490
6,312
Accrued income and prepayments
459,963
553,305
Other debtors
9,986
39,527
FLEMING & HOWLAND Ltd.
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
163,794
125,217
Amounts owed to group undertakings and other participating interests
1,232
-
Taxes and social security
187,135
65,675
Other creditors
57,627
25,117
Deferred income
547,823
948,076
The company parent and ultimate parent undertaking is FLEMING & HOWLAND HOLDINGS LTD, a company registered in England and Wales, company number 14257736. The registered office address is:
13 Kestrel Close, Bridgewater Close
Network 65 Business Park
Hapton
Lancashire
BB11 5TE
The company was under control of Fleming & Howland Holdings Ltd from 15 May 2023.
9
Average number of employees
During the year the average number of employees was 26 (2024: 24).