REGISTERED NUMBER: 10873984 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 31 March 2025

for

FILUDA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Di Conno

SECRETARY:

REGISTERED OFFICE:

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

REGISTERED NUMBER:

10873984 (England and Wales)

ACCOUNTANTS:

Advanta

Chartered Accountants

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

CURRENT ASSETS

Investments

5

792,491

726

Cash at bank

8,478

485

800,969

1,211

CREDITORS

Amounts falling due within one year

6

849,512

76,989

NET CURRENT LIABILITIES

(48,543

)

(75,778

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(48,543

)

(75,778

)

CAPITAL AND RESERVES

Called up share capital

200

100

Retained earnings

(48,743

)

(75,878

)

SHAREHOLDERS' FUNDS

(48,543

)

(75,778

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 28 November 2025 and were signed by:

C Di Conno - Director

P Russo - Director

1.	STATUTORY INFORMATION

Filuda 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 represents the net income receivable from dealings in financial products and currencies. Interest receivable on financial product held as part of the company's trading activities are included within turnover.

In accordance with accepted practice, the profits and losses from dealings in financial products include unrealised profits and losses at the period end, as open positions are included at market value. The directors consider this to be necessary to show a true and fair view, since the marketability of the instruments enables decisions to be taken continuously about whether to hold or sell them, and hence the economic measure of profit in any period is properly made by reference to market values.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Taxation

Taxation for the period 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 period 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.

Current asset investments

Current asset investments held as part of the company's trading activities are included at fair value by marking to market.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2024

and 31 March 2025

1,651

DEPRECIATION

At 1 January 2024

and 31 March 2025

1,651

NET BOOK VALUE

At 31 March 2025

-

At 31 December 2023

-

5.	CURRENT ASSET INVESTMENTS

2025

2023

£

£

Unlisted investments

165,238

57

Broker account

627,253

669

792,491

726

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade creditors

(1

)

1

Tax

2

-

Other creditors

423,956

-

Directors' current accounts

424,235

75,998

Accrued expenses

1,320

990

849,512

76,989