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REGISTERED NUMBER: 00763648 (England and Wales)

C Fewster & Son Limited

Unaudited Financial Statements for the Year Ended 31st December 2025

C Fewster & Son Limited (Registered number: 00763648)

Contents of the Financial Statements

for the year ended 31st December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

C Fewster & Son Limited

Company Information

for the year ended 31st December 2025

| DIRECTORS: | D R Fewster

| D S Fewster

| REGISTERED OFFICE: | 2 Church Lane

| Patrington

| East Yorkshire

| HU12 0RJ

| REGISTERED NUMBER: | 00763648 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire HU2 8BA

| BANKERS: | Barclays Bank PLC

| Hull Corporate Banking Centre

| Hull

| East Yorkshire

| HU1 1RN

C Fewster & Son Limited (Registered number: 00763648)

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 559,429 |  | 577,080 |  |

Investments | 5 | 2,200 |  | 2,200 |  |

561,629 |  | 579,280 |  |

CURRENT ASSETS

Stocks | 4,000 |  | 2,000 |  |

Debtors | 6 | 51,563 |  | 48,104 |  |

Cash at bank and in hand | 660,416 |  | 665,246 |  |

715,979 |  | 715,350 |  |

CREDITORS

Amounts falling due within one year | 7 | 166,395 |  | 172,043 |  |

NET CURRENT ASSETS | 549,584 |  | 543,307 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,111,213 |  | 1,122,587 |  |

PROVISIONS FOR LIABILITIES | 20,580 |  | 24,965 |  |

NET ASSETS | 1,090,633 |  | 1,097,622 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2,200 |  | 2,200 |  |

Revaluation reserve | 336,321 |  | 336,321 |  |

Capital redemption reserve | 300 |  | 300 |  |

Capital reserves | 9,002 |  | 9,002 |  |

Retained earnings | 742,810 |  | 749,799 |  |

SHAREHOLDERS' FUNDS | 1,090,633 |  | 1,097,622 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th July 2026 and were signed on its behalf by:

D S Fewster - Director

C Fewster & Son Limited (Registered number: 00763648)

Notes to the Financial Statements

for the year ended 31st December 2025

1. | STATUTORY INFORMATION

| C Fewster & Son 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax. In the case of contract work, turnover is calculated on the basis of the value of work executed during the year.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, or if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property |  | Nil |  |

| Plant and machinery |  | 10% on cost |  |

| Motor vehicles |  | 20% on reducing balance |  |

| There is no charge in the year in respect of freehold property since the directors consider that the residual value is a fair reflection of the net book value.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stock and work in progress is stated at the lower of cost and net realisable value. Cost represents that expenditure which has been incurred in the normal course of business in bringing the product or service to its present location and condition.

| In the case of raw materials and consumable stores, cost means purchase price including transport and handling costs, less trade discounts, claculated on a first in first out basis. In the case of work in progress, cost consists of direct materials, direct labour and attributable production overheads based on normal levels of activity.

| Net realisable value means estimated selling price less all further costs to completion and all costs to be incurred in marketing and distribution.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

C Fewster & Son Limited (Registered number: 00763648)

Notes to the Financial Statements - continued

for the year ended 31st December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Long term contracts

| Long term contracts are stated at cost net of amounts transferred to cost of sales less any foreseeable losses and progress payments received and receivable not matched with turnover. A foreseeable loss is that which is currently estimated to arise over the duration of any contract, irrespective of the amount of work carried out at the balance sheet date.

| Profit on long term contracts is recognised when the outcome of contracts can be assessed with reasonable certainty and is that amount which is estimated to fairly reflect the profit arising up to the accounting date. Profit on long term contracts is recognised in the profit and loss account as the difference between the reported turnover and the related costs.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 13 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1st January 2025 | 475,000 |  | 32,947 |  | 203,790 |  | 711,737 |  |

| Additions | - |  | 1,486 |  | - |  | 1,486 |  |

| At 31st December 2025 | 475,000 |  | 34,433 |  | 203,790 |  | 713,223 |  |

| DEPRECIATION

| At 1st January 2025 | - |  | 11,601 |  | 123,056 |  | 134,657 |  |

| Charge for year | - |  | 3,309 |  | 15,828 |  | 19,137 |  |

| At 31st December 2025 | - |  | 14,910 |  | 138,884 |  | 153,794 |  |

| NET BOOK VALUE

| At 31st December 2025 | 475,000 |  | 19,523 |  | 64,906 |  | 559,429 |  |

| At 31st December 2024 | 475,000 |  | 21,346 |  | 80,734 |  | 577,080 |  |

| Cost or valuation at 31st December 2025 is represented by:

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| Valuation in 2006 | 289,929 |  | - |  | - |  | 289,929 |  |

| Valuation in 2022 | (14,352 | ) | - |  | - |  | (14,352 | ) |

| Cost | 199,423 |  | 34,433 |  | 203,790 |  | 437,646 |  |

475,000 |  | 34,433 |  | 203,790 |  | 713,223 |  |

C Fewster & Son Limited (Registered number: 00763648)

Notes to the Financial Statements - continued

for the year ended 31st December 2025

4. | TANGIBLE FIXED ASSETS - continued

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

2025 | 2024 |

£ | £ |

| Cost | 199,423 |  | 199,423 |  |

| Aggregate depreciation | 61,331 |  | 61,331 |  |

| Freehold property was valued on an open market basis on 1st January 2023 by F Hill & Son .

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 2,200 |  |

| NET BOOK VALUE

| At 31st December 2025 | 2,200 |  |

| At 31st December 2024 | 2,200 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 41,252 |  | 41,385 |  |

| Other debtors | 10,311 |  | 6,719 |  |

51,563 |  | 48,104 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 16,936 |  | 12,291 |  |

| Amounts owed to group undertakings | 2,200 |  | 2,200 |  |

| Taxation and social security | 9,412 |  | 25,729 |  |

| Other creditors | 137,847 |  | 131,823 |  |

166,395 |  | 172,043 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2,200 | Ordinary | £1 | 2,200 |  | 2,200 |  |

9. | RELATED PARTY DISCLOSURES

| The balance of loans owed to the directors at the year end was £119,123 (2024 £113,123).