Registration number: 11028620

Feldene Limited

Contents
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Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Feldene Limited

Company Information
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Director

Mr Gabriel Alvarez Carreira

Registered office

Viewlands Broomehall Road Coldharbour Dorking Surrey RH5 6HJ

Accountants

Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

Feldene Limited

(Registration number: 11028620)
Balance Sheet as at 31 December 2024
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	Note	2024 £		2023 £
Fixed assets
Intangible assets	3		38,332		46,747
Current assets
Debtors	4	166		-
Cash at bank and in hand		2,075		19,798
		2,241		19,798
Creditors: Amounts falling due within one year	5	(1,732)		(7,919)
Net current assets			509		11,879
Net assets			38,841		58,626
Capital and reserves
Called up share capital	6	1		1
Retained earnings		38,840		58,625
Shareholders' funds			38,841		58,626

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 September 2025
 

......................................... Mr Gabriel Alvarez Carreira Director

Feldene Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024
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1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Fishing Quota	18% RB

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Feldene Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024
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Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2023 - 0).

Feldene Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024
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3	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 January 2024	84,783	84,783
At 31 December 2024	84,783	84,783
Amortisation
At 1 January 2024	38,036	38,036
Amortisation charge	8,415	8,415
At 31 December 2024	46,451	46,451
Carrying amount
At 31 December 2024	38,332	38,332
At 31 December 2023	46,747	46,747

4

Debtors

Current	2024 £	2023 £
Other debtors	166	-
	166	-

5

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Accruals and deferred income	-	800
Other creditors	1,732	7,119
	1,732	7,919

6	Share capital

Allotted, called up and fully paid shares

Feldene Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024
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	2024		2023
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1