Company Registration No. 13506056 (England and Wales)
F&A Manufacturing Ltd
Accounts
for the year ended 31 July 2025
F&A Manufacturing Ltd
Company Information
for the year ended 31 July 2025
Company Number
13506056 (England and Wales)
Registered Office
Unit C41 Carlinghow Mills
Bradford Road
Batley
West Yorkshire
WF17 8LL
United Kingdom
Accountants
CGI Accountants Ltd
Branch House
31-33 Branch Road
Batley
West Yorkshire
WF17 5SB
F&A Manufacturing Ltd
Accountants' report
Accountants' report to the director of F&A Manufacturing Ltd on the preparation of the unaudited statutory accounts for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
F&A Manufacturing Ltd for the year ended
31 July 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of F&A Manufacturing Ltd, as a body, in accordance with the terms of our engagement letter dated 12 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of F&A Manufacturing Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than F&A Manufacturing Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that F&A Manufacturing Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of F&A Manufacturing Ltd. You consider that F&A Manufacturing Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of F&A Manufacturing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
CGI Accountants Ltd
Branch House
31-33 Branch Road
Batley
West Yorkshire
WF17 5SB
9 July 2026
F&A Manufacturing Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
44,767
30,329
Cash at bank and in hand
56,317
91,989
Creditors: amounts falling due within one year
(149,111)
(123,718)
Net current assets
35,466
84,364
Total assets less current liabilities
80,233
114,693
Creditors: amounts falling due after more than one year
(19,769)
-
Called up share capital
100
100
Profit and loss account
60,364
114,593
Shareholders' funds
60,464
114,693
For the year ending 31 July 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 director acknowledges his 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 and authorised for issue on 9 July 2026 and were signed on its behalf by
A A Saeed
Director
Company Registration No. 13506056
F&A Manufacturing Ltd
Notes to the Accounts
for the year ended 31 July 2025
F&A Manufacturing Ltd is a private company, limited by shares, registered in England and Wales, registration number 13506056. The registered office is Unit C41 Carlinghow Mills, Bradford Road, Batley, West Yorkshire, WF17 8LL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
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.
The accounts are presented in £ sterling.
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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
20% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
20% on reducing balance
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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Expenditure on research and development is written off in the year in which it is incurred.
F&A Manufacturing Ltd
Notes to the Accounts
for the year ended 31 July 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
14,079
30,736
958
45,773
Additions
-
41,148
-
41,148
Disposals
-
(12,000)
-
(12,000)
At 31 July 2025
14,079
59,884
958
74,921
At 1 August 2024
4,216
10,760
468
15,444
Charge for the year
1,973
12,639
98
14,710
At 31 July 2025
6,189
23,399
566
30,154
At 31 July 2025
7,890
36,485
392
44,767
At 31 July 2024
9,863
19,976
490
30,329
Amounts falling due within one year
Trade debtors
43,415
46,344
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
11,586
-
Trade creditors
69,781
55,859
Taxes and social security
6,102
25,087
Other creditors
2,099
1,246
Loans from directors
12,582
11,829
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
19,769
-
The ultimate controlling by virtue of holding 100% of the issued share capital was Arslan Ali Saeed and Syed Syeda Fakhar-Abbas.
F&A Manufacturing Ltd
Notes to the Accounts
for the year ended 31 July 2025
9
Average number of employees
During the year the average number of employees was 27 (2024: 19).