REGISTERED NUMBER: 05666748 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Charles Martell And Son Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

9

DIRECTORS:

C Martell

Mrs A Martell

Miss E A Martell

SECRETARY:

Mrs A Martell

REGISTERED OFFICE:

Hunts Court

Brooms Green

Dymock

Gloucestershire

GL18 2DP

REGISTERED NUMBER:

05666748 (England and Wales)

ACCOUNTANTS:

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

FIXED ASSETS

Intangible assets

4

357

747

Tangible assets

5

473,986

454,837

474,343

455,584

CURRENT ASSETS

Stocks

72,026

65,552

Debtors

164,911

187,454

Cash at bank and in hand

73,677

191,032

310,614

444,038

CREDITORS

Amounts falling due within one year

25,710

55,276

NET CURRENT ASSETS

284,904

388,762

TOTAL ASSETS LESS CURRENT LIABILITIES

759,247

844,346

CREDITORS

Amounts falling due after more than one year

(11,988

)

-

PROVISIONS FOR LIABILITIES

(35,439

)

(31,841

)

NET ASSETS

711,820

812,505

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

711,720

812,405

711,820

812,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

Mrs A Martell - Director

1.	STATUTORY INFORMATION

Charles Martell And Son Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Long leasehold

-

2% on cost

Plant and machinery

-

25% on cost and 20% on cost

Motor vehicles

-

33% on cost

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 Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Leasing

Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors. Leasing payments are treated as consisting of capital and interest elements, and interest is charged to the profit and loss account on a straight-line basis which is considered to be a reasonable approximation to a constant rate of charge on the outstanding balance.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

607,540

AMORTISATION

At 1 January 2025

606,793

Amortisation for year

390

At 31 December 2025

607,183

NET BOOK VALUE

At 31 December 2025

357

At 31 December 2024

747

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

997,410

Additions

49,082

At 31 December 2025

1,046,492

DEPRECIATION

At 1 January 2025

542,573

Charge for year

29,933

At 31 December 2025

572,506

NET BOOK VALUE

At 31 December 2025

473,986

At 31 December 2024

454,837

Fixed assets, included in the above, which are held under finance leases are as follows:

Totals

£

COST

Additions

29,215

At 31 December 2025

29,215

DEPRECIATION

Charge for year

8,115

At 31 December 2025

8,115

NET BOOK VALUE

At 31 December 2025

21,100

6.	SECURED DEBTS

Debenture dated November 2006. Fixed and floating charges over the undertaking and all property and assets present and future including goodwill bookdebts uncalled capital buildings fixtures fixed plant and machinery.

Deed of charge over credit balances dated September 2011. The charge creates a fixed charge over all the deposit(s) together with all interest from time to time accruing thereon.It also creates an assignment by the chargor for the purposes of & to give effect to the security over the right of the chargor to require repayment of such deposit(s) & interest thereon.

7.	CONTINGENT LIABILITIES

There were no material contingent liabilities at the year end.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

C Martell and Mrs A Martell

Balance outstanding at start of year

43,908

66,667

Amounts advanced

77,045

77,428

Amounts repaid

(121,000

)

(100,187

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(47

)

43,908

Amounts shown in brackets are due to the director. No interest has been charged on the outstanding balance during the year. The above amounts represent the aggregate movements during the year rather than each individual transaction.

9.	POST BALANCE SHEET EVENTS

There were no material post balance sheet events.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Charles Martell And Son Limited for the period ended 31 December 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes 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 Charles Martell And Son Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Charles Martell And Son Limited and state those matters that we have agreed to state to the Board of Directors of Charles Martell And Son Limited as a body.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Charles Martell And Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Charles Martell And Son Limited You consider that Charles Martell And Son Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Charles Martell And Son Limited. 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 financial statements.

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

26 June 2026