Company Registration No. 13231958 (England and Wales)
The Fireplace Company Morecambe Limited
Unaudited accounts
for the year ended 31 March 2026
The Fireplace Company Morecambe Limited
Unaudited accounts
Contents
The Fireplace Company Morecambe Limited
Company Information
for the year ended 31 March 2026
Directors
Anthony Chell
Andrea Chell
India Chell
James Allen
Company Number
13231958 (England and Wales)
Registered Office
2 WHITEFIELD PLACE
MORECAMBE
LANCASHIRE
LA3 3EA
ENGLAND
Accountants
Walling Accountants
Unit 1B Hallidays Farm
Bilsborrow
Preston
PR3 0RU
The Fireplace Company Morecambe Limited
Statement of financial position
as at 31 March 2026
Tangible assets
71,600
74,439
Inventories
181,490
130,054
Cash at bank and in hand
93,166
27,345
Creditors: amounts falling due within one year
(258,439)
(185,940)
Net current assets
78,903
34,454
Total assets less current liabilities
150,503
108,893
Creditors: amounts falling due after more than one year
(30,362)
(44,136)
Provisions for liabilities
Deferred tax
(11,925)
(12,216)
Called up share capital
10
10
Profit and loss account
108,206
52,531
Shareholders' funds
108,216
52,541
For the year ending 31 March 2026 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 16 July 2026 and were signed on its behalf by
Anthony Chell
Director
Company Registration No. 13231958
The Fireplace Company Morecambe Limited
Notes to the Accounts
for the year ended 31 March 2026
The Fireplace Company Morecambe Limited is a private company, limited by shares, registered in England and Wales, registration number 13231958. The registered office is 2 WHITEFIELD PLACE, MORECAMBE, LANCASHIRE, LA3 3EA, ENGLAND.
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.
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.
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:
Land & buildings
10% on cost
Plant & machinery
33.3% on cost
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33.3% on cost
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.
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.
The Fireplace Company Morecambe Limited
Notes to the Accounts
for the year ended 31 March 2026
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
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 April 2025
13,870
10,226
82,970
-
1,178
108,244
Additions
-
6,490
888
5,461
4,808
17,647
At 31 March 2026
13,870
16,716
83,858
5,461
5,986
125,891
At 1 April 2025
3,728
9,401
19,944
-
732
33,805
Charge for the year
1,305
1,361
15,924
909
987
20,486
At 31 March 2026
5,033
10,762
35,868
909
1,719
54,291
At 31 March 2026
8,837
5,954
47,990
4,552
4,267
71,600
At 31 March 2025
10,142
825
63,026
-
446
74,439
Amounts falling due within one year
Trade debtors
60,124
59,605
Accrued income and prepayments
2,417
1,530
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
1,667
10,000
Obligations under finance leases and hire purchase contracts
12,107
11,423
Trade creditors
80,947
60,060
Taxes and social security
57,337
22,698
Loans from directors
508
552
Deferred income
75,783
80,271
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
30,362
42,469
The Fireplace Company Morecambe Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Average number of employees
During the year the average number of employees was 6 (2025: 6).