REGISTERED NUMBER: 06626322 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Fazakerley Rewinds Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Phillipson

M Russell

REGISTERED OFFICE:

Oriel House

2-8 Oriel Road

Bootle

Merseyside

L20 7EP

REGISTERED NUMBER:

06626322 (England and Wales)

ACCOUNTANTS:

DJH Business Advisers Ltd T/A SB&P

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

FIXED ASSETS

Tangible assets

4

409,676

422,707

CURRENT ASSETS

Stocks

80,000

80,000

Debtors

5

228,319

218,453

Cash at bank and in hand

462,789

426,218

771,108

724,671

CREDITORS

Amounts falling due within one year

6

131,016

131,614

NET CURRENT ASSETS

640,092

593,057

TOTAL ASSETS LESS CURRENT LIABILITIES

1,049,768

1,015,764

PROVISIONS FOR LIABILITIES

3,258

3,411

NET ASSETS

1,046,510

1,012,353

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

1,046,509

1,012,352

SHAREHOLDERS' FUNDS

1,046,510

1,012,353

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

M Russell - Director

1.	STATUTORY INFORMATION

Fazakerley Rewinds Ltd 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.

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 represents the fair value of services provided under contracts with customers to the extent that there is a right to consideration. It is measured at the fair value of the consideration due.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold property - 2% on cost

Plant and machinery - 15% on reducing balance

Fixtures & fittings - 15% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 33% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

and 31 March 2026

541,332

28,515

12,657

DEPRECIATION

At 1 April 2025

129,719

24,415

10,834

Charge for year

10,826

615

273

At 31 March 2026

140,545

25,030

11,107

NET BOOK VALUE

At 31 March 2026

400,787

3,485

1,550

At 31 March 2025

411,613

4,100

1,823

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

27,315

9,280

619,099

DEPRECIATION

At 1 April 2025

22,454

8,970

196,392

Charge for year

1,215

102

13,031

At 31 March 2026

23,669

9,072

209,423

NET BOOK VALUE

At 31 March 2026

3,646

208

409,676

At 31 March 2025

4,861

310

422,707

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

188,830

204,491

Other debtors

20,267

1,126

Directors' current accounts

-

149

Prepayments

19,222

12,687

228,319

218,453

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

41,978

58,186

Tax

12,050

14,040

Social security and other taxes

13,468

9,409

Pension

2,298

2,032

VAT

51,159

39,658

Other creditors

1,547

235

Directors' current accounts

351

-

Accrued expenses

8,165

8,054

131,016

131,614

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Share capital 1

£1

1

1

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

M Russell

Balance outstanding at start of year

149

49

Amounts advanced

-

600

Amounts repaid

(500

)

(500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(351

)

149