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H.R. FELL AND SONS LIMITED

Registered Number
01407186
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

H.R. FELL AND SONS LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | FELL, George Frederick
| FELL, Louis Michael Rudston
| FELL, Stephen Charles Rudston
| MORLEY, Anna Mary

Registered Address | West Grange
| Thorganby
| York Yorkshire
| YO19 6DJ

Registered Number | 01407186 (England and Wales)

H.R. FELL AND SONS LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,478,267 |  |  |  | 3,341,668
|  |  |  | 3,478,267 |  |  |  | 3,341,668
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 298,314 |  |  |  | 390,340 |  |
Debtors | 5 | 709,376 |  |  |  | 713,654 |  |
Current asset investments |  | 157 |  |  |  | 157 |  |
|  | 1,007,847 |  |  |  | 1,104,151 |  |
Creditors amounts falling due within one year | 6 | (915,494) |  |  |  | (1,026,782) |  |
Net current assets (liabilities) |  |  |  | 92,353 |  |  |  | 77,369
Total assets less current liabilities |  |  |  | 3,570,620 |  |  |  | 3,419,037
Creditors amounts falling due after one year | 7 |  |  | (375,011) |  |  |  | (335,369)
Provisions for liabilities | 10 |  |  | (619,921) |  |  |  | (590,993)
Net assets |  |  |  | 2,575,688 |  |  |  | 2,492,675
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 17,125 |  |  |  | 17,125
Revaluation reserve |  |  |  | 1,789,836 |  |  |  | 1,795,256
Profit and loss account |  |  |  | 768,727 |  |  |  | 680,294
Shareholders' funds |  |  |  | 2,575,688 |  |  |  | 2,492,675

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 July 2026, and are signed on its behalf by:
FELL, Stephen Charles Rudston Director Registered Company No. 01407186

H.R. FELL AND SONS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

| Employee benefits
--- | ---
| 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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 7 |  | 7

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 3,466,358 |  | 264,050 |  | 750 |  | 3,909 |  | 3,735,067
| Additions | 47,688 |  | 144,567 |  | - |  | - |  | 192,255
| Disposals | - |  | (19,700) |  | - |  | - |  | (19,700)
| At 31 December 25 | 3,514,046 |  | 388,917 |  | 750 |  | 3,909 |  | 3,907,622
| Depreciation and impairment
| At 01 January 25 | 276,361 |  | 112,721 |  | 694 |  | 3,623 |  | 393,399
| Charge for year | 18,683 |  | 24,306 |  | 14 |  | 43 |  | 43,046
| On disposals | - |  | (7,090) |  | - |  | - |  | (7,090)
| At 31 December 25 | 295,044 |  | 129,937 |  | 708 |  | 3,666 |  | 429,355
| Net book value
| At 31 December 25 | 3,219,002 |  | 258,980 |  | 42 |  | 243 |  | 3,478,267
| At 31 December 24 | 3,189,997 |  | 151,329 |  | 56 |  | 286 |  | 3,341,668

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 298,314 |  | 390,340
| Total | 298,314 |  | 390,340

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 22,245 |  | 30,208
| Amounts owed by group undertakings | 656,248 |  | 640,922
| Other debtors | 30,355 |  | 42,524
| Prepayments and accrued income | 528 |  | -
| Total | 709,376 |  | 713,654

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 51,213 |  | 63,927
| Bank borrowings and overdrafts | 613,432 |  | 664,803
| Amounts owed to related parties | 62,407 |  | 33,078
| Taxation and social security | 3,031 |  | 99,204
| Payments received on account | 89,824 |  | 85,856
| Finance lease and HP contracts | 42,436 |  | 18,260
| Other creditors | 50,785 |  | 56,559
| Accrued liabilities and deferred income | 2,366 |  | 5,095
| Total | 915,494 |  | 1,026,782

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings are secured by a fixed and floating charge over assets of the company. HP contracts are secured on the assets to which they relate.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 305,344 |  | 318,146
| Other creditors | 69,667 |  | 17,223
| Total | 375,011 |  | 335,369

| Bank borrowings are secured by a fixed and floating charge over assets of the company. HP contracts are secured on the assets to which they relate.

8. | Creditors: amounts due after 5 years
--- | ---
| Loans repayable after more than five years amount to £116,289, (2024: £107,543).

9. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 112,103 |  | 35,484

10. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 619,921 |  | 590,993
| Total | 619,921 |  | 590,993

11. | Pension commitments
--- | ---
| The pension cost charge represents contributions payable by the company to the fund and amounted to £787 (2024: £884). There was balance outstanding at the reporting date of £55 (2024: Nil).

12. | Other commitments
--- | ---
| At 31 December 2025 the company had future minimum lease payments under non-cancellable operating leases of £4,140 (2024: £5,027).

13. | Related party transactions
--- | ---
| On 1 January 2025 the Company owed the Directors £56,559. During the period the Directors were advanced £5,774. At 31 December 2025 the Company owed the Directors £50,785.