Company Registration No. 11615715 (England and Wales)
Fergusons Maintenance Ltd
Unaudited accounts
for the year ended 31 October 2025
Fergusons Maintenance Ltd
Unaudited accounts
Contents
Fergusons Maintenance Ltd
Company Information
for the year ended 31 October 2025
Company Number
11615715 (England and Wales)
Registered Office
C/O BATESONS 2 STATHAM COURT
STATHAM STREET
MACCLESFIELD
CHESHIRE
SK11 6XN
ENGLAND
Accountants
Batesons Management Services Ltd
2 Statham Court
Statham Street
Macclesfield
Cheshire
SK11 6XN
Fergusons Maintenance Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
15,395
19,427
Cash at bank and in hand
15,327
22,649
Creditors: amounts falling due within one year
(38,106)
(46,361)
Net current (liabilities)/assets
(6,340)
6,187
Total assets less current liabilities
9,055
25,614
Creditors: amounts falling due after more than one year
(5,581)
(15,921)
Provisions for liabilities
Deferred tax
(2,925)
(3,691)
Called up share capital
100
100
Profit and loss account
449
5,902
Shareholders' funds
549
6,002
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 director acknowledges his 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 and authorised for issue on 30 July 2026 and were signed on its behalf by
Ben Ferguson
Director
Company Registration No. 11615715
Fergusons Maintenance Ltd
Notes to the Accounts
for the year ended 31 October 2025
Fergusons Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 11615715. The registered office is C/O BATESONS 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN, 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
Reducing Balance Basis 15%
Motor vehicles
Reducing Balance Basis 25%
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.
Fergusons Maintenance Ltd
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.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 November 2024
5,434
25,828
31,262
At 31 October 2025
5,904
25,828
31,732
At 1 November 2024
1,816
10,019
11,835
Charge for the year
549
3,953
4,502
At 31 October 2025
2,365
13,972
16,337
At 31 October 2025
3,539
11,856
15,395
At 31 October 2024
3,618
15,809
19,427
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
9,536
12,715
Work in progress
9,939
10,539
Amounts falling due within one year
Accrued income and prepayments
831
937
Fergusons Maintenance Ltd
Notes to the Accounts
for the year ended 31 October 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,209
5,081
Obligations under finance leases and hire purchase contracts
4,654
3,700
Taxes and social security
6,872
5,403
Loans from directors
-
14,020
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
3,813
8,944
9
Deferred taxation
2025
2024
Accelerated capital allowances
2,925
3,691
Provision at start of year
3,691
4,582
Credited to the profit and loss account
(766)
(891)
Provision at end of year
2,925
3,691
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan
(14,020)
36,878
17,406
5,452
(14,020)
36,878
17,406
5,452
12
Average number of employees
During the year the average number of employees was 4 (2024: 4).