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REGISTERED NUMBER: 11089479 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Fernutrition Ltd

Fernutrition Ltd (Registered number: 11089479)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Fernutrition Ltd

Company Information
for the Year Ended 31 January 2024







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 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 44,721 50,311
Tangible assets 5 1,359 1,698
Investments 6 - 143,886
46,080 195,895

CURRENT ASSETS
Debtors 7 162,697 84,902
Cash at bank 258,930 191,123
421,627 276,025
CREDITORS
Amounts falling due within one year 8 149,705 159,401
NET CURRENT ASSETS 271,922 116,624
TOTAL ASSETS LESS CURRENT
LIABILITIES

318,002

312,519

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 318,001 312,518
318,002 312,519

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

Fernutrition Ltd (Registered number: 11089479)

Statement of Financial Position - continued
31 January 2024


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 28 October 2024 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 2024

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.

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 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 February 2023
and 31 January 2024 55,901
AMORTISATION
At 1 February 2023 5,590
Amortisation for year 5,590
At 31 January 2024 11,180
NET BOOK VALUE
At 31 January 2024 44,721
At 31 January 2023 50,311

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 February 2023
and 31 January 2024 2,038 1,083 3,121
DEPRECIATION
At 1 February 2023 340 1,083 1,423
Charge for year 339 - 339
At 31 January 2024 679 1,083 1,762
NET BOOK VALUE
At 31 January 2024 1,359 - 1,359
At 31 January 2023 1,698 - 1,698

Fernutrition Ltd (Registered number: 11089479)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 February 2023 143,886
Disposals (143,886 )
At 31 January 2024 -
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 143,886

Cost or valuation at 31 January 2024 is represented by:

Other
investments
£   
Valuation in 2023 143,886

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 15,201 20,171
Other debtors 147,496 64,731
162,697 84,902

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors - 813
Taxation and social security 5,111 -
Other creditors 144,594 158,588
149,705 159,401