ACCOUNTS - Final Accounts preparation

Registered number: 15759379

FERONIA TRADING LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025


FERONIA TRADING LTD

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


FERONIA TRADING LTD REGISTERED NUMBER:15759379

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

	2025
Note	£

Current assets
Debtors: amounts falling due within one year	4	14,024
Cash at bank and in hand		364
		14,388
Current liabillities
Creditors: amounts falling due within one year	5	(112,267)
Net liabilities		(97,879)

Capital and reserves
Called up share capital	6	10,000
Profit and loss account		(107,879)
		(97,879)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 December 2025.

I Riahi

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1


FERONIA TRADING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

1.	General information

Feronia Trading Limited is a private limited liability company registered in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.
The Company was incorporated on 4 June 2024 and commenced its activities on the same date.
The principal activity of the Company is that of wholesale of biscuits.
The Company's functional and presentational currency is £ Sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements of the Company have been prepared on a going concern basis, the validity of which is dependent on the continued support of the directors of the Company. The directors are satisfied that suitable facilities will continue to be made available and the Company will have sufficient funds to meet its liabilities as they fall due. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.4

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

2.6

Creditors

Short-term creditors are measured at the transaction price.

Page 2


FERONIA TRADING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

3.	Employees
	The directors were the only employees of the Company during the period.

Debtors

					2025
					£

	Other debtors	12,422
	Prepayments and accrued income	1,602
		14,024

5.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	52,202
	Other creditors	57,315
	Accruals and deferred income	2,750
		112,267

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		10,000 Ordinary shares of £1 each	10,000

On incorporation, 10,000 Ordinary shares of £1 were allotted and fully paid at par to provide initial capital.

Page 3