REGISTERED NUMBER: 10103315 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

FERTU LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr D Mavrelos

REGISTERED OFFICE:

12 Gateway Mews

Ring Way

London

N11 2UT

REGISTERED NUMBER:

10103315 (England and Wales)

ACCOUNTANTS:

G. George Associates Limited

Chartered Certified Accountants

12 Gateway Mews

Ring Way

London

N11 2UT

FIXED ASSETS

Tangible assets

4

5,921

5,967

CURRENT ASSETS

Debtors

5

328,612

457,662

Cash at bank

12,153

13,042

340,765

470,704

CREDITORS

Amounts falling due within one year

6

123,544

172,501

NET CURRENT ASSETS

217,221

298,203

TOTAL ASSETS LESS CURRENT LIABILITIES

223,142

304,170

CREDITORS

Amounts falling due after more than one year

7

23,703

10,803

NET ASSETS

199,439

293,367

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

199,339

293,267

SHAREHOLDERS' FUNDS

199,439

293,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 November 2025 and were signed by:

Dr D Mavrelos - Director

1.	STATUTORY INFORMATION

FERTU 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

4,458

11,210

15,668

Additions

-

1,927

1,927

At 30 April 2025

4,458

13,137

17,595

DEPRECIATION

At 1 May 2024

2,126

7,575

9,701

Charge for year

583

1,390

1,973

At 30 April 2025

2,709

8,965

11,674

NET BOOK VALUE

At 30 April 2025

1,749

4,172

5,921

At 30 April 2024

2,332

3,635

5,967

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

-

7,250

Other debtors

328,612

450,412

328,612

457,662

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

21,392

9,716

Trade creditors

1,125

15,134

Taxation and social security

98,418

110,251

Other creditors

2,609

37,400

123,544

172,501

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

23,703

10,803