Fieldfare UK Limited

Fieldfare UK Limited Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Fieldfare UK Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fieldfare UK Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Fieldfare UK Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Fieldfare UK Limited and state those matters that we have agreed to state to the Board of Directors of Fieldfare UK Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fieldfare UK Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Fieldfare UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Fieldfare UK Limited . You consider that Fieldfare UK Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Fieldfare UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Pink Mango Accountants Ltd Coltsfoot Farm Lane Chichester West Sussex PO18 8SA 24 December 2025 2

Fieldfare UK Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Fieldfare UK Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fieldfare UK Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Fieldfare UK Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Fieldfare UK Limited and state those matters that we have agreed to state to the Board of Directors of Fieldfare UK Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fieldfare UK Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fieldfare UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Fieldfare UK Limited . You consider that Fieldfare UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Fieldfare UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Pink Mango Accountants Ltd
Coltsfoot
Farm Lane
Chichester
West Sussex
PO18 8SA
24 December 2025

Registered Number: 04650645 Fieldfare UK Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	42,495	43,495
		42,495	43,495
Current assets
Debtors	4	4,266	14,562
Cash at bank and in hand		206,275	216,901
		210,541	231,463
Creditors: amount falling due within one year	5	(7,217)	(12,051)
Net current assets		203,324	219,412

Total assets less current liabilities		245,819	262,907
Provisions for liabilities	6	(456)	(646)
Net assets		245,363	262,261

Capital and reserves
Called up share capital		1	1
Profit and loss account		245,362	262,260
Shareholders' funds		245,363	262,261

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 24 December 2025 and were signed by:

-------------------------------
Mrs Andrea Jane Walter
Director

Fieldfare UK Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Fieldfare UK Limited is a private company, limited by shares, registered in England and Wales, registration number 04650645, registration address Osier Dell, Manor Road, Hayling Island, Hampshire, PO11 0QW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

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 taxation

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.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Short-term leasehold property	14% Straight Line
Plant and Machinery	25% Reducing Balance

Investment properties

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Short-term leasehold property	Plant and Machinery	Investment properties	Total
	£	£	£	£
At 01 April 2024	79,218	64,341	40,094	183,653
Additions	-	-	-	-
Disposals	-	(4,744)	-	(4,744)
At 31 March 2025	79,218	59,597	40,094	178,909
Depreciation
At 01 April 2024	79,218	60,940	-	140,158
Charge for year	-	800	-	800
On disposals	-	(4,544)	-	(4,544)
At 31 March 2025	79,218	57,196	-	136,414
Net book values
Closing balance as at 31 March 2025	-	2,401	40,094	42,495
Opening balance as at 01 April 2024	-	3,401	40,094	43,495

Valuation of investment properties
The 2025 valuations were made by the director, on an open market value for existing use basis.
If the investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

		2025 £		2024 £
Historic cost		40,094		40,094

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	3,411	3,248
Prepayments & Accrued Income	640	640
Other Debtors	-	1,050
Directors' Current Accounts	-	9,624
VAT	215	-
	4,266	14,562

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	-	1,319
Corporation Tax	2,091	7,664
Accrued Expenses	600	999
Directors' Current Accounts	4,526	-
VAT	-	2,069
	7,217	12,051

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	456		646
	456		646

Advances and Credits

Amount due from director
During the previous year the company made an interest free loan to A Walter. This loan was repaid on 6 April 2024.

Current year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Amount due from director	9,624		-		-		9,624		-		-		-
	9624		0		0		9624		0		0		0

Previous year (2024)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Amount due from director	-		9,624		-		-		-		-		9,624
	0		9624		0		0		0		0		9624

Registered Number: 04650645
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
FIELDFARE UK LIMITED