REGISTERED NUMBER: 00763648 (England and Wales)

C Fewster & Son Limited

Unaudited Financial Statements for the Year Ended 31st December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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

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).