REGISTERED NUMBER: 00669540 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2026

FOR

F A FIRMAN (HAROLD WOOD) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Hodgson

REGISTERED OFFICE:

19 Bates Road

Harold Hill

Romford

Essex

RM3 0JH

REGISTERED NUMBER:

00669540 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Blackburn House

Third Floor East Suite

22-26 Eastern Road

Romford

Essex

RM1 3PJ

FIXED ASSETS

Property, plant and equipment

4

1,575,452

1,816,315

Investments

5

-

6,780

1,575,452

1,823,095

CURRENT ASSETS

Inventories

164,213

156,681

Debtors

6

1,003,046

1,144,752

Prepayments and accrued income

-

3,550

Cash at bank and in hand

759,569

663,102

1,926,828

1,968,085

CREDITORS

Amounts falling due within one year

7

1,104,927

1,134,170

NET CURRENT ASSETS

821,901

833,915

TOTAL ASSETS LESS CURRENT LIABILITIES

2,397,353

2,657,010

CREDITORS

Amounts falling due after more than one year

8

(426,723

)

(522,617

)

PROVISIONS FOR LIABILITIES

(163,137

)

(320,914

)

NET ASSETS

1,807,493

1,813,479

CAPITAL AND RESERVES

Called up share capital

55

55

Capital redemption reserve

45

45

Retained earnings

1,807,393

1,813,379

SHAREHOLDERS' FUNDS

1,807,493

1,813,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 October 2026 and were signed by:

J Hodgson - Director

1.	STATUTORY INFORMATION

F A Firman (Harold Wood) 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

Revenue 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.

Plant and machinery etc

-

25% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stock and work in progress

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is shown at its expected realisable value including profit elements.

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.

Assets obtained under hire purchase contracts are capitalised in the balance sheet.

Those held under hire purchase contracts are depreciated over their estimated useful lives. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account 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 34 (2025 - 40 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2025

5,262,510

53,126

295,020

5,610,656

Additions

160,000

-

-

160,000

Disposals

-

-

(43,911

)

(43,911

)

At 31 August 2026

5,422,510

53,126

251,109

5,726,745

DEPRECIATION

At 1 September 2025

3,579,541

37,277

177,523

3,794,341

Charge for year

350,266

3,220

46,138

399,624

Eliminated on disposal

-

-

(42,672

)

(42,672

)

At 31 August 2026

3,929,807

40,497

180,989

4,151,293

NET BOOK VALUE

At 31 August 2026

1,492,703

12,629

70,120

1,575,452

At 31 August 2025

1,682,969

15,849

117,497

1,816,315

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2025

6,780

Disposals

(6,780

)

At 31 August 2026

-

NET BOOK VALUE

At 31 August 2026

-

At 31 August 2025

6,780

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

645,224

670,762

Amounts owed by group undertakings

147,273

148,410

Other debtors

210,549

325,580

1,003,046

1,144,752

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

297,430

299,481

Trade creditors

463,945

357,397

Taxation and social security

232,695

347,030

Other creditors

110,857

130,262

1,104,927

1,134,170

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

426,723

522,617

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

724,153

822,098

10.	OTHER FINANCIAL COMMITMENTS

The company is commited to an annual rent payments of £303,340 until May 2026.

11.	RELATED PARTY DISCLOSURES

At the year end the director owed the company £19,995. This was repaid in September 2026.