Company registration number 08269484 (England and Wales)
N F (FELIXSTOWE) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
N F (FELIXSTOWE) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
N F (FELIXSTOWE) LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
4
778,103
778,103
Current assets
Debtors
5
1,535
625
Cash at bank and in hand
24,687
44,048
26,222
44,673
Creditors: amounts falling due within one year
6
(381,471)
(391,659)
Net current liabilities
(355,249)
(346,986)
Total assets less current liabilities
422,854
431,117
Creditors: amounts falling due after more than one year
7
(165,358)
(205,496)
Provisions for liabilities
(29,746)
(29,746)
Net assets
227,750
195,875
Capital and reserves
Called up share capital
100
100
Investment property revaluation reserve
81,733
81,733
Profit and loss reserves
145,917
114,042
Total equity
227,750
195,875

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

N F (FELIXSTOWE) LTD
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 5 March 2026 and are signed on its behalf by:
N. Fosker
Director
Company Registration No. 08269484
N F (FELIXSTOWE) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

N F (Felixstowe) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 26 Lansdowne Road, FELIXSTOWE, IP11 9HG. The company registration number is 08269484.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration for rent received or receivable provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
33% straight line
Computer equipment
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

N F (FELIXSTOWE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

N F (FELIXSTOWE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
871
Depreciation and impairment
At 1 November 2024 and 31 October 2025
871
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
4
Investment property
2025
£
Fair value
At 1 November 2024 and 31 October 2025
778,103

N F (FELIXSTOWE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
875
-
0
Other debtors
660
625
1,535
625
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
503
Corporation tax
15,043
11,085
Other creditors
366,428
380,071
381,471
391,659
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
165,358
205,496
Creditors which fall due after five years are payable as follows:
Payable other than by instalments
165,358
205,496

Included within bank loans is £165,358 (2024: £205,496) secured by an investment property.

8
Related party transactions

At the year end N. and A. Fosker w ere owed £354,968 by the company (20 24: £368,726)

2025-10-31 2024-11-01 false false false 05 March 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity N. Fosker A. Fosker 08269484 2024-11-01 2025-10-31 08269484 2025-10-31 08269484 2024-10-31 08269484 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 08269484 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 08269484 core:CurrentFinancialInstruments 2025-10-31 08269484 core:CurrentFinancialInstruments 2024-10-31 08269484 core:Non-currentFinancialInstruments 2025-10-31 08269484 core:Non-currentFinancialInstruments 2024-10-31 08269484 core:ShareCapital 2025-10-31 08269484 core:ShareCapital 2024-10-31 08269484 core:RevaluationReserve 2025-10-31 08269484 core:RevaluationReserve 2024-10-31 08269484 core:RetainedEarningsAccumulatedLosses 2025-10-31 08269484 core:RetainedEarningsAccumulatedLosses 2024-10-31 08269484 bus:Director1 2024-11-01 2025-10-31 08269484 core:FurnitureFittings 2024-11-01 2025-10-31 08269484 core:ComputerEquipment 2024-11-01 2025-10-31 08269484 2023-11-01 2024-10-31 08269484 core:OtherPropertyPlantEquipment 2024-10-31 08269484 core:OtherPropertyPlantEquipment 2025-10-31 08269484 core:OtherPropertyPlantEquipment 2024-10-31 08269484 2024-10-31 08269484 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08269484 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08269484 bus:FRS102 2024-11-01 2025-10-31 08269484 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 08269484 bus:Director2 2024-11-01 2025-10-31 08269484 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP