Company Registration No. 00819537 (England and Wales)
Fowler Bros.(Latchingdon)Limited
Unaudited accounts
for the year ended 31 October 2025
Fowler Bros.(Latchingdon)Limited
Unaudited accounts
Contents
Fowler Bros.(Latchingdon)Limited
Company Information
for the year ended 31 October 2025
Directors
Mr A N Fowler
Mr G Fowler
Mr D Taylor
Company Number
00819537 (England and Wales)
Registered Office
Brook Farm Abattoir
Marsh Road
Burnham on Crouch
Essex
CM0 8NA
Accountants
Jerome Associates Ltd
Cherry Tree Barn
Newchurch
Kington
Herefordshire
HR5 3QF
Fowler Bros.(Latchingdon)Limited
Statement of financial position
as at 31 October 2025
Tangible assets
749,000
762,034
Debtors
1,799,334
1,622,977
Cash at bank and in hand
2,527,946
985,471
Creditors: amounts falling due within one year
(1,136,103)
(685,731)
Net current assets
3,267,250
2,771,757
Total assets less current liabilities
4,016,250
3,533,791
Provisions for liabilities
Deferred tax
(184,282)
(190,589)
Net assets
3,831,968
3,343,202
Called up share capital
616
616
Profit and loss account
3,831,352
3,342,586
Shareholders' funds
3,831,968
3,343,202
For the year ending 31 October 2025 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 29 July 2026 and were signed on its behalf by
Mr A N Fowler
Director
Company Registration No. 00819537
Fowler Bros.(Latchingdon)Limited
Notes to the Accounts
for the year ended 31 October 2025
Fowler Bros.(Latchingdon)Limited is a private company, limited by shares, registered in England and Wales, registration number 00819537. The registered office is Brook Farm Abattoir, Marsh Road, Burnham on Crouch, Essex, CM0 8NA.
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.
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.
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:
Plant & machinery
15 % reducing balance / 3 years straight line basis
Motor vehicles
25% reducing balance basis
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.
Fowler Bros.(Latchingdon)Limited
Notes to the Accounts
for the year ended 31 October 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 November 2024
682,164
940,570
1,622,734
Additions
23,489
172,203
195,692
Disposals
-
(8,500)
(8,500)
At 31 October 2025
705,653
1,104,273
1,809,926
At 1 November 2024
370,190
490,510
860,700
Charge for the year
52,589
155,499
208,088
On disposals
-
(7,862)
(7,862)
At 31 October 2025
422,779
638,147
1,060,926
At 31 October 2025
282,874
466,126
749,000
At 31 October 2024
311,974
450,060
762,034
Amounts falling due within one year
Trade debtors
1,174,595
997,914
Amounts due from group undertakings etc.
617,179
617,179
Accrued income and prepayments
7,560
7,884
6
Investments held as current assets
2025
2024
Unlisted investments
-
825,317
Current asset investments are comprised entirely of cash fixed term deposits of more than 3 months. As at the balance sheet date, the average time to maturity was 0 months (2024 - 6 months). The effective interest rate method is used to accrue interest in the correct period.
Fowler Bros.(Latchingdon)Limited
Notes to the Accounts
for the year ended 31 October 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
943,598
663,550
Taxes and social security
165,947
(6,798)
Other creditors
2,019
3,528
Loans from directors
175
-
8
Deferred taxation
2025
2024
Accelerated capital allowances
184,282
190,589
Provision at start of year
190,589
131,851
(Credited)/charged to the profit and loss account
(6,307)
58,738
Provision at end of year
184,282
190,589
The company is controlled by Fowler Bros (Holdings) Ltd it's parent company, incorporated in England and Wales. It's registered office is the same as Fowler Bros (Latchingdon) Ltd.
10
Average number of employees
During the year the average number of employees was 23 (2024: 23).