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REGISTERED NUMBER: 05049422 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

FERNBELL LIMITED

FERNBELL LIMITED (REGISTERED NUMBER: 05049422)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

FERNBELL LIMITED

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTOR: | J Hudson

| SECRETARY: | Mrs J Hudson

| REGISTERED OFFICE: | The Pumphouse

| Burley Moor

| Off Hillings Lane

| Menston

| West Yorkshire

| LS29 6AU

| REGISTERED NUMBER: | 05049422 (England and Wales)

FERNBELL LIMITED (REGISTERED NUMBER: 05049422)

STATEMENT OF FINANCIAL POSITION

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 173,575 |  | 178,546 |  |

Investments | 5 | 50,000 |  | 50,000 |  |

223,575 |  | 228,546 |  |

CURRENT ASSETS

Stocks | - |  | 35,937 |  |

Debtors | 6 | 1,674,362 |  | 1,116,868 |  |

Cash at bank and in hand | 2,330 |  | 625,900 |  |

1,676,692 |  | 1,778,705 |  |

CREDITORS

Amounts falling due within one year | 7 | 295,790 |  | 241,158 |  |

NET CURRENT ASSETS | 1,380,902 |  | 1,537,547 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,604,477 |  | 1,766,093 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 42,487 |  | 74,562 |  |

NET ASSETS | 1,561,990 |  | 1,691,531 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 1,561,988 |  | 1,691,529 |  |

1,561,990 |  | 1,691,531 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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

FERNBELL LIMITED (REGISTERED NUMBER: 05049422)

STATEMENT OF FINANCIAL POSITION - continued

31 March 2025

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 19 November 2025 and were signed by:

J Hudson - Director

FERNBELL LIMITED (REGISTERED NUMBER: 05049422)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Fernbell Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold | - | 20% on reducing balance and 2% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

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

| Stocks are valued at the lower of cost and net realisable value.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Assets acquired under finance lease agreements, including hire purchase agreements, are capitalised and the corresponding liability is included in creditors. Finance lease interest is charged to the profit and loss account on a <straight line/sum of digits> basis over the period of the agreement. Operating lease rentals are charged against profits of the period to which they relate.

FERNBELL LIMITED (REGISTERED NUMBER: 05049422)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |  | Motor |

| leasehold |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 100,014 |  | 27,850 |  | 19,225 |  | 77,633 |  | 224,722 |  |

| Additions | - |  | 1,080 |  | - |  | 32,200 |  | 33,280 |  |

| Disposals | - |  | - |  | - |  | (39,919 | ) | (39,919 | ) |

| At 31 March 2025 | 100,014 |  | 28,930 |  | 19,225 |  | 69,914 |  | 218,083 |  |

| DEPRECIATION

| At 1 April 2024 | 5,451 |  | 5,951 |  | 11,170 |  | 23,604 |  | 46,176 |  |

| Charge for year | 3,145 |  | 4,578 |  | 2,659 |  | 11,554 |  | 21,936 |  |

| Eliminated on disposal | - |  | - |  | - |  | (23,604 | ) | (23,604 | ) |

| At 31 March 2025 | 8,596 |  | 10,529 |  | 13,829 |  | 11,554 |  | 44,508 |  |

| NET BOOK VALUE

| At 31 March 2025 | 91,418 |  | 18,401 |  | 5,396 |  | 58,360 |  | 173,575 |  |

| At 31 March 2024 | 94,563 |  | 21,899 |  | 8,055 |  | 54,029 |  | 178,546 |  |

| The net book value of tangible fixed assets includes £ 41,070 in respect of assets held under hire purchase contracts.

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

£ | £ |

| Rolex watches | 50,000 |  | 50,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by related parties | 1,613,119 |  | 898,433 |  |

| Other debtors | 61,243 |  | 218,435 |  |

1,674,362 |  | 1,116,868 |  |

FERNBELL LIMITED (REGISTERED NUMBER: 05049422)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,856 |  | 5,556 |  |

| Hire purchase contracts | 23,565 |  | 9,204 |  |

| Trade creditors | 3,080 |  | - |  |

| Amounts owed to related parties | 18,876 |  | 170,088 |  |

| Taxation and social security | 2,384 |  | 42,517 |  |

| Other creditors | 242,029 |  | 13,793 |  |

295,790 |  | 241,158 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 29,579 |  | 36,625 |  |

| Hire purchase contracts | 12,908 |  | 37,937 |  |

42,487 |  | 74,562 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 7,349 |  | 14,397 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 36,473 |  | 47,141 |  |

| The hire purchase contracts are secured on the assets concerned.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| J Hudson

| Balance outstanding at start of year | 118,913 |  | 824,577 |  |

| Amounts repaid | (118,913 | ) | (705,664 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 118,913 |  |

FERNBELL LIMITED (REGISTERED NUMBER: 05049422)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

11. | RELATED PARTY DISCLOSURES

| Included within debtors is an amount of £601,131 (2024 creditor of £145,382) owed by Wildside Management Limited, a company associated by common shareholders.

| Included within creditors is an amount of £18,876 (2024 £24,706) owed to LJH Rentals Limited, a company

| associated by common shareholders.

| Included within debtors is £558,073 (2024 £473,770) owed by Trig Point Properties Limited, a company associated by a common shareholding.

| Included within debtors is an amount of £453,913 (2024 £424,663) owed by Glen Valley Limited, a company

| associated by a common shareholding.