REGISTERED NUMBER: 12614561 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Fern Road Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

L S M Bates

A D Dethridge

X F J Pennington

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

Registered number:

12614561 (England and Wales)

Accountants:

Wilson Sandford Limited

Chartered accountants

85 Church Road

Hove

East Sussex

BN3 2BB

Current assets

Debtors

4

560,601

560,601

Creditors

Amounts falling due within one year

5

565,785

565,785

Net current liabilities

(5,184

)

(5,184

)

Total assets less current liabilities

(5,184

)

(5,184

)

Capital and reserves

Called up share capital

6

100

100

Retained earnings

(5,284

)

(5,284

)

Shareholders' funds

(5,184

)

(5,184

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

X F J Pennington - Director

1.	Statutory information

Fern Road 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.

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3.	Employees and directors

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

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

560,601

560,601

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

564,742

564,742

Other creditors

1,043

1,043

565,785

565,785

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

7.	Related party disclosures

Within creditors is £100 (2024- £100) owed to the directors.

Within debtors are amounts owed by one of the 50% parent companies of £323,254 (2024: £323,254).

Within creditors are amounts owed to 100% subsidiaries of one of the 50% parent companies, of £9,147 (2024: £9,147).