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REGISTERED NUMBER: 03164227 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED

FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED (REGISTERED NUMBER: 03164227)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED

COMPANY INFORMATION
for the year ended 31 DECEMBER 2024







DIRECTORS: N S Goriup
P D Goriup
H.P. Kollar
A M G Darby OBE
R Crofts CBE
C J M Hardie
J W Spencer





SECRETARY: L A Strike





REGISTERED OFFICE: 2c Votec Centre
Hambridge Lane
Newbury
Berks
RG14 5TN





REGISTERED NUMBER: 03164227 (England and Wales)





ACCOUNTANTS: C B Heslop & Company Limited
Chartered Accountants
1 High Street
Thatcham
Berks
RG19 3JG

FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED (REGISTERED NUMBER: 03164227)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 9,148 9,148

CURRENT ASSETS
Debtors 5 462,185 467,175
Cash in hand 10 1,416
462,195 468,591
CREDITORS
Amounts falling due within one year 6 396,041 403,002
NET CURRENT ASSETS 66,154 65,589
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,302

74,737

CREDITORS
Amounts falling due after more than one
year

7

-

60,502
NET ASSETS 75,302 14,235

CAPITAL AND RESERVES
Called up share capital 9 193,869 193,869
Capital redemption reserve 10 126,871 126,871
Retained earnings 10 (245,438 ) (306,505 )
SHAREHOLDERS' FUNDS 75,302 14,235

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

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

FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED (REGISTERED NUMBER: 03164227)

BALANCE SHEET - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 22 August 2025 and were signed on its behalf by:




P D Goriup - Director



N S Goriup - Director


FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED (REGISTERED NUMBER: 03164227)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 DECEMBER 2024

1. STATUTORY INFORMATION

Fieldfare International Ecological Development 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 General 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.

The accounts have been prepared under the historical cost convention and in accordance with applicable law and accounting standards.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED (REGISTERED NUMBER: 03164227)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 DECEMBER 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 9,148
NET BOOK VALUE
At 31 December 2024 9,148
At 31 December 2023 9,148

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Salix Ltd
Registered office: 8 October Street,Vylkove, Kilia district, Odessa Region 65029, Ukraine.
Nature of business: Environmental education and conservation.
%
Class of shares: holding
Ordinary 94.00
31.12.24 31.12.23
£    £   
Aggregate capital and reserves (70 ) (70 )
Loss for the year (1,654 ) (1,654 )

Biofare Investments Ltd
Registered office: 2c Votec Centre,Hambridge Lane, Newbury, Berkshire, RG14 5TN.
Nature of business: Reed Pellet Manufacture
%
Class of shares: holding
Ordinary 67.00
31.12.24 31.12.23
£    £   
Aggregate capital and reserves (541,575 ) (534,718 )

5. DEBTORS
31.12.24 31.12.23
£    £   
Amounts falling due within one year:
Amounts owed by group undertakings 61,520 76,647
Other debtors 46,605 20,898
108,125 97,545

Amounts falling due after more than one year:
Other debtors 354,060 369,630

Aggregate amounts 462,185 467,175

FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED (REGISTERED NUMBER: 03164227)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 DECEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other loans (see note 8) - 12,080
Amounts owed to group undertakings 7,875 2,778
Social security and other taxes 240 3,720
VAT 6,354 3,151
Other creditors 312,051 321,089
Project Loan 59,070 59,070
Accrued expenses 10,451 1,114
396,041 403,002

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Other loans (see note 8) - 60,502

The Reed Biomass Bond is redeemable by five equal annual instalments commencing January 2012.

8. LOANS

An analysis of the maturity of loans is given below:

31.12.24 31.12.23
£    £   
Amounts falling due within one year or on demand:
Reed Biomass Bond - 12,080

Amounts falling due between two and five years:
Naturebureau Ltd - 15,278
Reed Biomass Bond - 45,224
- 60,502

The Reed Biomass Bond is redeemable by five equal annual instalments commencing January 2020.

The Joint Venture Loan is an interest free loan repayable after six years.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
193,869 Ordinary £1 193,869 193,869

FIELDFARE INTERNATIONAL ECOLOGICAL
DEVELOPMENT LIMITED (REGISTERED NUMBER: 03164227)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 DECEMBER 2024

10. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 January 2024 (306,505 ) 126,871 (179,634 )
Profit for the year 61,067 - 61,067
At 31 December 2024 (245,438 ) 126,871 (118,567 )

11. CONTINGENT LIABILITIES

There were no contingent liabilities at 31st December 2024 or at 31st December 2023.

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Throughout the year the directors were reimbursed expenses incurred on behalf of the company. At the 31st December 2024 Mr P.G. Goriup was owed £311,777 (2023 : £320,801).

13. RELATED PARTY DISCLOSURES

At 31st December 2024 there is an outstanding amount of £354,060 (2023 : £369,630) due from Biofare Investments Ltd and £61,520 (2023 : £61,520) due from Salix Ltd, both subsidiary companies of this company. At 31st December 2024 the company owed £7,875 (2023 : - £15,127) to Biofare Investments Ltd .

The company also received secretarial and consultancy services from Naturebureau Ltd, a company in which P Goriup has an interest and a directorship, in the sum of £1,176 (2023 : £1,230).The company also provided Naturebureau Ltd secretarial and consultancy services in the sum of £76,800 (2023 : £74,520).

On the 31st December 2024 the company owed Naturebureau Ltd the sum of £274 (2023 : £16,345), and was owed £46,605 (2023 : £15,900) by that same company.

14. ULTIMATE CONTROLLING PARTY

No single party has overall control of the Group of Companies