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REGISTERED NUMBER: 11089479 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 January 2023

for

Fernutrition Ltd

Fernutrition Ltd (Registered number: 11089479)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Fernutrition Ltd

Company Information
for the Year Ended 31 January 2023







DIRECTOR: Miss F A McCann





REGISTERED OFFICE: Spectrum House
2B Suttons Lane
Hornchurch
Essex
RM12 6RJ





REGISTERED NUMBER: 11089479 (England and Wales)





ACCOUNTANTS: Johal & Company
Chartered Certified Accountants
& Registered Auditors
Spectrum House
2B Suttons Lane
Hornchurch
Essex
RM12 6RJ

Fernutrition Ltd (Registered number: 11089479)

Statement of Financial Position
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 50,311 26,146
Tangible assets 5 1,698 365
Investments 6 143,886 148,291
195,895 174,802

CURRENT ASSETS
Debtors 7 84,902 17,660
Cash at bank 191,123 273,377
276,025 291,037
CREDITORS
Amounts falling due within one year 8 159,401 179,053
NET CURRENT ASSETS 116,624 111,984
TOTAL ASSETS LESS CURRENT
LIABILITIES

312,519

286,786

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 312,518 286,785
312,519 286,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 3 October 2023 and were signed by:




Miss F A McCann - Director


Fernutrition Ltd (Registered number: 11089479)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Fernutrition Ltd (Registered number: 11089479)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 February 2022 26,146
Additions 29,755
At 31 January 2023 55,901
AMORTISATION
Amortisation for year 5,590
At 31 January 2023 5,590
NET BOOK VALUE
At 31 January 2023 50,311
At 31 January 2022 26,146

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 February 2022 - 1,083 1,083
Additions 2,038 - 2,038
At 31 January 2023 2,038 1,083 3,121
DEPRECIATION
At 1 February 2022 - 718 718
Charge for year 340 365 705
At 31 January 2023 340 1,083 1,423
NET BOOK VALUE
At 31 January 2023 1,698 - 1,698
At 31 January 2022 - 365 365

Fernutrition Ltd (Registered number: 11089479)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 February 2022 148,291
Revaluations (4,405 )
At 31 January 2023 143,886
NET BOOK VALUE
At 31 January 2023 143,886
At 31 January 2022 148,291

Cost or valuation at 31 January 2023 is represented by:

Other
investments
£   
Valuation in 2023 143,886

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 20,171 17,660
Other debtors 64,731 -
84,902 17,660

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade creditors 813 4,307
Taxation and social security - 16,770
Other creditors 158,588 157,976
159,401 179,053