THE GOOD EGG FELLAS LIMITED


Directors	Mrs J E Twizell
	Mr P W Twizell


Registered Address	The Arches West Newbiggin, Norton Back Lane
	Sadberge
	Darlington
	DL2 1SU


Registered Number	10460898 (England and Wales)

Statement of Financial Position
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		448,439		408,146
			448,439		408,146
Current assets
Stocks		106,575		76,057
Debtors	4	71,198		55,488
Cash at bank and on hand		2,211		16,389
		179,984		147,934
Creditors amounts falling due within one year	5	(306,238)		(447,306)
Net current assets (liabilities)			(126,254)		(299,372)
Total assets less current liabilities			322,185		108,774
Creditors amounts falling due after one year	6		(25,259)		(8,526)
Provisions for liabilities	7		(20,800)		(8,600)
Net assets			276,126		91,648
Capital and reserves
Called up share capital			100		100
Profit and loss account			276,026		91,548
Shareholders' funds			276,126		91,648

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 20 July 2026, and are signed on its behalf by:

Mr P W Twizell
Director

Mrs J E Twizell
Director

Registered Company No. 10460898

THE GOOD EGG FELLAS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2026

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 and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	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.

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:

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:


	Reducing balance (%)	Straight line (years)
Land and buildings	5	10
Plant and machinery	15	-
Vehicles	25	-

	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 and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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 and sell.  The impairment loss is recognised immediately in the Income Statement.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

	Trade and other debtors
	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.

Trade and other debtors

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.

	Trade and other creditors
	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.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 May 25	347,111	61,176	19,973	428,260
Additions	-	8,851	73,490	82,341
Disposals	-	-	(19,909)	(19,909)
At 30 April 26	347,111	70,027	73,554	490,692
Depreciation and impairment
At 01 May 25	5,944	9,178	4,992	20,114
Charge for year	5,721	19,345	2,050	27,116
On disposals	-	-	(4,977)	(4,977)
At 30 April 26	11,665	28,523	2,065	42,253
Net book value
At 30 April 26	335,446	41,504	71,489	448,439
At 30 April 25	341,167	51,998	14,981	408,146

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	50,710	44,055
Other debtors	20,488	11,433
Total	71,198	55,488

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	81,309	83,087
Bank borrowings and overdrafts	93,522	10,877
Taxation and social security	46,816	39,119
Other creditors	81,376	311,218
Accrued liabilities and deferred income	3,215	3,005
Total	306,238	447,306


	Finance lease and Hire Purchase contracts amounting to £4,569.57 (PYR - £5,724.52) are included within other creditors

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	25,259	8,526
Total	25,259	8,526


	Finance lease and Hire Purchase contracts amounting to £25,259.41 (PYR - £8,525.51) are included within other creditors

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	20,800	8,600
Total	20,800	8,600