REGISTERED NUMBER: 00878909 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

BRIAN FELL (LEVEN) LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

A P Thompson

Mrs K Thompson

REGISTERED OFFICE:

Elm Tree Workshops

West Street

Leven

East Yorkshire

HU17 5LE

REGISTERED NUMBER:

00878909 (England and Wales)

ACCOUNTANTS:

Cheetham Allen

Chartered Accountants

17 Wright Street

Hull

East Yorkshire

HU2 8HU

BANKERS:

Virgin Money

214 Holderness Road

Hull

HU9 2AA

SOLICITORS:

Burstalls

Ocean Chambers

54 Lowgate

Hull

HU1 1JF

FIXED ASSETS

Tangible assets

4

418,239

338,168

CURRENT ASSETS

Stocks

102,521

121,183

Debtors

5

569,357

671,465

Cash at bank and in hand

466

294

672,344

792,942

CREDITORS

Amounts falling due within one year

6

494,464

631,076

NET CURRENT ASSETS

177,880

161,866

TOTAL ASSETS LESS CURRENT LIABILITIES

596,119

500,034

CREDITORS

Amounts falling due after more than one year

7

-

834

NET ASSETS

596,119

499,200

CAPITAL AND RESERVES

Called up share capital

9

500

500

Revaluation reserve

10

197,690

102,399

Retained earnings

397,929

396,301

SHAREHOLDERS' FUNDS

596,119

499,200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 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 22nd September 2026 and were signed on its behalf by:

A P Thompson - Director

1.	STATUTORY INFORMATION

Brian Fell (Leven) 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 receipts for contract services, excluding value added tax, adjusted for work in progress.

Tangible fixed assets

Depreciation is calculated to write down the cost less estimated residual value of all fixed assets (excluding freehold land) over their expected useful lives.

The rates generally applicable are:-

Freehold buildings

2% per annum

- equal annual instalments

Plant and machinery

10% per annum

- reducing balance method

Office equipment

25% per annum

- reducing balance method

Motor vehicles

25% per annum

- reducing balance method

No depreciation has been provided on the freehold buildings as the directors are of the opinion that the residual value of the freehold buildings is at least equal to the revalued amount.

Stocks

Stocks of materials etc are valued at the lower of cost and net realisable value. In general, cost is determined on a first in first out basis, and net realisable value is the price at which stocks can be sold or applied to contracts in the normal course of business. Provision is made where necessary for slow moving and defective stocks.

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 leased assets

Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions to this fund are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

land and

Plant and

Office

Motor

buildings

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST OR VALUATION

At 1st May 2025

254,709

525,697

120,426

160,102

1,060,934

Disposals

-

-

-

(10,445

)

(10,445

)

Revaluations

95,291

-

-

-

95,291

At 30th April 2026

350,000

525,697

120,426

149,657

1,145,780

DEPRECIATION

At 1st May 2025

9,933

468,957

116,912

126,964

722,766

Charge for year

-

5,673

875

8,200

14,748

Eliminated on disposal

-

-

-

(9,973

)

(9,973

)

At 30th April 2026

9,933

474,630

117,787

125,191

727,541

NET BOOK VALUE

At 30th April 2026

340,067

51,067

2,639

24,466

418,239

At 30th April 2025

244,776

56,740

3,514

33,138

338,168

Cost or valuation at 30th April 2026 is represented by:

Freehold

land and

Plant and

Office

Motor

buildings

machinery

equipment

vehicles

Totals

£

£

£

£

£

Valuation in 2013

62,399

-

-

-

62,399

Valuation in 2021

40,000

-

-

-

40,000

Valuation in 2026

95,291

-

-

-

95,291

Cost

152,310

525,697

120,426

149,657

948,090

350,000

525,697

120,426

149,657

1,145,780

If Freehold land and buildings had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

152,310

152,310

Aggregate depreciation

9,933

9,933

Freehold land and buildings were valued on an open market basis by PPH Commercial - property valuers.

The net book value of tangible fixed assets includes £NIL (2025 - £ 24,552 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

239,827

385,861

Amounts recoverable on contracts

297,216

252,435

Prepayments and accrued income

32,314

33,169

569,357

671,465

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

135,386

157,866

Hire purchase contracts

-

6,976

Trade creditors

195,668

287,235

Taxation and social security

43,929

66,016

Other creditors

119,481

112,983

494,464

631,076

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

834

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdrafts

134,552

147,866

Hire purchase contracts

-

6,976

134,552

154,842

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

500

Ordinary

£1

500

500

10.

RESERVES

Revaluation

reserve

£

At 1st May 2025

102,399

Surplus on revaluation

95,291

At 30th April 2026

197,690

11.	ULTIMATE CONTROLLING PARTY

For both the current and previous year, the company was under the control of its directors.

12.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme for certain senior employees. The assets of the scheme are held separately from those of the company in independently administered funds.