REGISTERED NUMBER: 00759306 (England and Wales)

CHRISTOPHER FAIRWEATHER LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A J Fairweather

P W Fairweather

REGISTERED OFFICE:

The Garden Centre

High Street

Beaulieu

Brockenhurst

Hampshire

SO42 7YR

REGISTERED NUMBER:

00759306 (England and Wales)

FIXED ASSETS

Intangible assets

4

54,922

6,220

Tangible assets

5

1,362,623

1,223,307

Investments

6

1,000

1,000

1,418,545

1,230,527

CURRENT ASSETS

Stocks

241,081

197,760

Debtors

7

58,470

113,723

Cash at bank and in hand

169,522

215,530

469,073

527,013

CREDITORS

Amounts falling due within one year

8

(437,845

)

(341,263

)

NET CURRENT ASSETS

31,228

185,750

TOTAL ASSETS LESS CURRENT LIABILITIES

1,449,773

1,416,277

CREDITORS

Amounts falling due after more than one year

9

(395,289

)

(341,422

)

PROVISIONS FOR LIABILITIES

(158,092

)

(140,506

)

NET ASSETS

896,392

934,349

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable reserve

476,273

476,273

Retained earnings

420,019

457,976

SHAREHOLDERS' FUNDS

896,392

934,349

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

P W Fairweather - Director

1.	STATUTORY INFORMATION

Christopher Fairweather 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value.

The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of consideration received or receivable from the sale of goods and services in the ordinary course of business, net of VAT, discounts, and returns.

Revenue is recognised when control of goods has passed to the customer, typically at the point of sale.

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.

Computer software - 10% - 15% reducing balance.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

not provided

Short leasehold

-

10% straight line, 10% reducing balance and 3% on cost

Plant and machinery

-

15% straight line and 15% reducing balance

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset and is recognised in the statement of income and retained earnings.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease.

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.

Fixed asset investments

Fixed asset investments are recognised at cost less any provisions for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2024 - 48 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 31 December 2024

8,533

Additions

51,887

At 30 December 2025

60,420

AMORTISATION

At 31 December 2024

2,313

Amortisation for year

3,185

At 30 December 2025

5,498

NET BOOK VALUE

At 30 December 2025

54,922

At 30 December 2024

6,220

5.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

property

leasehold

machinery

£

£

£

COST OR VALUATION

At 31 December 2024

650,000

1,115,569

723,607

Additions

-

208,039

42,235

Disposals

-

-

(6,338

)

At 30 December 2025

650,000

1,323,608

759,504

DEPRECIATION

At 31 December 2024

-

678,914

614,417

Charge for year

-

79,927

26,691

Eliminated on disposal

-

-

(238

)

At 30 December 2025

-

758,841

640,870

NET BOOK VALUE

At 30 December 2025

650,000

564,767

118,634

At 30 December 2024

650,000

436,655

109,190

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST OR VALUATION

At 31 December 2024

41,261

51,345

2,581,782

Additions

945

15,490

266,709

Disposals

-

(6,900

)

(13,238

)

At 30 December 2025

42,206

59,935

2,835,253

DEPRECIATION

At 31 December 2024

24,904

40,240

1,358,475

Charge for year

3,578

4,790

114,986

Eliminated on disposal

-

(593

)

(831

)

At 30 December 2025

28,482

44,437

1,472,630

NET BOOK VALUE

At 30 December 2025

13,724

15,498

1,362,623

At 30 December 2024

16,357

11,105

1,223,307

Cost or valuation at 30 December 2025 is represented by:

Freehold

Short

Plant and

property

leasehold

machinery

£

£

£

Valuation in 2008

78,787

-

-

Valuation in 2015

128,000

-

-

Valuation in 2023

362,000

-

-

Cost

81,213

1,323,608

759,504

650,000

1,323,608

759,504

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Valuation in 2008

-

-

78,787

Valuation in 2015

-

-

128,000

Valuation in 2023

-

-

362,000

Cost

42,206

59,935

2,266,466

42,206

59,935

2,835,253

If freehold property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

81,213

81,213

Freehold property was valued on an open market basis on 30 December 2025 by the Directors .

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 31 December 2024

and 30 December 2025

1,000

NET BOOK VALUE

At 30 December 2025

1,000

At 30 December 2024

1,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,873

24,531

Other debtors

55,597

89,192

58,470

113,723

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

41,130

50,260

Hire purchase contracts

41,963

-

Trade creditors

149,843

106,495

Taxation and social security

123,977

112,971

Other creditors

80,932

71,537

437,845

341,263

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

303,104

341,422

Hire purchase contracts

92,185

-

395,289

341,422

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

344,234

391,682

Hire purchase contracts

134,148

-

478,382

391,682

Bank loans above include a CBILS loan and bank loans which are secured by way of a fixed charge over all assets included within the company.

11.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £1,584,400 (2024: £606,100).