REGISTERED NUMBER: 13714447 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Field & Fell Environmental Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T P Holgate

Z L Thompson

SECRETARY:

REGISTERED OFFICE:

Cow Hill Farm Halton West

Hellifield

Skipton

BD23 4LP

REGISTERED NUMBER:

13714447 (England and Wales)

ACCOUNTANTS:

Mitchell Wellock Limited

Unit 11, Skipton Auction Mart

Gargrave Road

Skipton

North Yorkshire

BD23 1UD

FIXED ASSETS

Tangible assets

4

794,057

635,419

CURRENT ASSETS

Debtors

5

150,430

395,301

Cash at bank

204,426

67,433

354,856

462,734

CREDITORS

Amounts falling due within one year

6

286,909

322,868

NET CURRENT ASSETS

67,947

139,866

TOTAL ASSETS LESS CURRENT LIABILITIES

862,004

775,285

CREDITORS

Amounts falling due after more than one year

7

209,277

170,636

NET ASSETS

652,727

604,649

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

652,627

604,549

652,727

604,649

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

T P Holgate - Director

Z L Thompson - Director

1.	STATUTORY INFORMATION

Field & Fell Environmental 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Taxation

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

Rentals paid under operating leases are charged to 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

716,437

60,268

782

777,487

Additions

337,548

18,206

-

355,754

Disposals

-

(511

)

-

(511

)

At 30 November 2025

1,053,985

77,963

782

1,132,730

DEPRECIATION

At 1 December 2024

126,827

14,901

340

142,068

Charge for year

184,677

11,781

147

196,605

At 30 November 2025

311,504

26,682

487

338,673

NET BOOK VALUE

At 30 November 2025

742,481

51,281

295

794,057

At 30 November 2024

589,610

45,367

442

635,419

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

149,242

343,901

Amounts owed by participating interests

-

51,300

Called up share capital not paid

100

100

Prepayments

1,088

-

150,430

395,301

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

100,017

73,288

Trade creditors

1,992

157,331

Tax

39,200

21,551

Social security and other taxes

4,019

4,051

VAT

42,555

45,326

Other creditors

11,967

-

Directors' current accounts

74,101

2,173

Accrued expenses

13,058

19,148

286,909

322,868

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other loans - 1-2 years

28,130

-

Hire purchase contracts

181,147

170,636

209,277

170,636