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Registered number: 12321255
Fella (London) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12321255
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 23,200 34,800
Tangible Assets 5 10,927 1,623
34,127 36,423
CURRENT ASSETS
Stocks 750 700
Debtors 6 15,656 15,803
Cash at bank and in hand 1,776 7,468
18,182 23,971
Creditors: Amounts Falling Due Within One Year 7 (133,334 ) (116,799 )
NET CURRENT ASSETS (LIABILITIES) (115,152 ) (92,828 )
TOTAL ASSETS LESS CURRENT LIABILITIES (81,025 ) (56,405 )
NET LIABILITIES (81,025 ) (56,405 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (81,125 ) (56,505 )
SHAREHOLDERS' FUNDS (81,025) (56,405)
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For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R J Gordon
Director
Mr A J Wakefield
Director
29/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fella (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12321255 . The registered office is 7 Kingly Street, London, W1B 5PG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the balance sheet date the company had net liabilities, but the founding Directors are
continuing to financially support the company and they are satisfied that the accounts should be
prepared on a going concern basis as the company is expected to generate a profit in the coming year.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over the lease term
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
2.6. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 58,000
As at 30 November 2024 58,000
Amortisation
As at 1 December 2023 23,200
Provided during the period 11,600
As at 30 November 2024 34,800
Net Book Value
As at 30 November 2024 23,200
As at 1 December 2023 34,800
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 December 2023 - 2,815 2,815
Additions 2,594 9,782 12,376
As at 30 November 2024 2,594 12,597 15,191
...CONTINUED
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Depreciation
As at 1 December 2023 - 1,192 1,192
Provided during the period 519 2,553 3,072
As at 30 November 2024 519 3,745 4,264
Net Book Value
As at 30 November 2024 2,075 8,852 10,927
As at 1 December 2023 - 1,623 1,623
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 15,656 15,803
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 407 771
Bank loans and overdrafts 3,214 -
Other loans 23,197 10,319
Other creditors 72,476 78,491
Taxation and social security 34,040 27,218
133,334 116,799
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 65,000 4,125
Later than one year and not later than five years 195,000 -
260,000 4,125
9. Related Party Transactions
As at 30 November 2024, £61,175 (2023 - £49,663) was due to the directors and is included within Other creditors.
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