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REGISTERED NUMBER: 08614517











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

FERVERE LTD

FERVERE LTD (REGISTERED NUMBER: 08614517)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FERVERE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: P Morgan
S Pryor





REGISTERED OFFICE: 15 West Street
Brighton
East Sussex
BN1 2RL





REGISTERED NUMBER: 08614517





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL

FERVERE LTD (REGISTERED NUMBER: 08614517)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 10,980 12,437
10,980 12,437

CURRENT ASSETS
Stocks 5 71,300 65,600
Debtors 6 22,678 30,119
Cash at bank and in hand 9,261 19,219
103,239 114,938
CREDITORS
Amounts falling due within one year 7 (228,575 ) (242,769 )
NET CURRENT LIABILITIES (125,336 ) (127,831 )
TOTAL ASSETS LESS CURRENT LIABILITIES (114,356 ) (115,394 )

CREDITORS
Amounts falling due after more than one year 8 (4,383 ) (14,725 )
NET LIABILITIES (118,739 ) (130,119 )

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings (118,741 ) (130,121 )
SHAREHOLDERS' FUNDS (118,739 ) (130,119 )

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.

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 29 September 2025 and were signed on its behalf by:




P Morgan - Director



S Pryor - Director


FERVERE LTD (REGISTERED NUMBER: 08614517)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. 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.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets - 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land & Property Leasehold - 10% on cost
Plant and machinery - 33% on cost
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 15 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 35,000
AMORTISATION
At 1 January 2024
and 31 December 2024 35,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

FERVERE LTD (REGISTERED NUMBER: 08614517)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Land & Fixtures
Property Plant and and Computer
Leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 2,526 65,493 15,109 5,462 88,590
Additions 5,067 578 (1 ) 1,172 6,816
Disposals - (2,736 ) (258 ) (1,862 ) (4,856 )
At 31 December 2024 7,593 63,335 14,850 4,772 90,550
DEPRECIATION
At 1 January 2024 2,526 55,090 14,318 4,219 76,153
Charge for year 35 6,631 331 753 7,750
Eliminated on disposal - (2,467 ) (258 ) (1,608 ) (4,333 )
At 31 December 2024 2,561 59,254 14,391 3,364 79,570
NET BOOK VALUE
At 31 December 2024 5,032 4,081 459 1,408 10,980
At 31 December 2023 - 10,403 791 1,243 12,437

5. STOCKS
2024 2023
£    £   
Stocks 71,300 65,600

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,178
Other debtors 6,514 14,273
Prepayments 16,164 14,668
22,678 30,119

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,398 10,186
Trade creditors 61,179 61,626
Amounts owed to group undertakings 16,972 8,241
Social security and other taxes 5,626 6,111
VAT 16,937 15,463
Other creditors 25,534 47,424
Loans 49,488 49,488
Directors' loan accounts 39,758 41,547
Accrued expenses 2,683 2,683
228,575 242,769

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 4,383 10,399
Bank loans - 2-5 years - 4,326
4,383 14,725

FERVERE LTD (REGISTERED NUMBER: 08614517)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 35,000 27,500
Between one and five years 131,250 -
166,250 27,500

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary shares £1 2 2

11. TRANSACTIONS WITH AND LOANS TO DIRECTORS

During the year, the directors decreased their loans to the company. As at 31 December 2024 the company owed them £39,758 (2023: £41,547). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Paul Morgan and Sam Pryor.

This was by virtue of their 100% holding of the issued share capital.

13. ACCOUNTING BASIS

As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. At the year end the current liabilities exceeded current assets by £125,336.