FERN LODGE LIMITED - Filleted accounts

Registered number

11991817

FERN LODGE LIMITED

Filleted Accounts

31 March 2025

FERN LODGE LIMITED
Registered number:		11991817
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		98,688			125,374

Current assets
Debtors	4	636,245			326,712
Cash at bank and in hand		24,270			255,182
		660,515			581,894

Creditors: amounts falling due within one year	5	(582,525)			(654,105)

Net current assets/(liabilities)			77,990			(72,211)

Net assets			176,678			53,163

Capital and reserves
Called up share capital			100			100
Profit and loss account			176,578			53,063

Shareholders' funds			176,678			53,163

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs A P Kukadia
Director
Approved by the board on 9 December 2025

FERN LODGE LIMITED
Notes to the Accounts
for the year ended 31 March 2025

1	Accounting policies
	Basis of preparation
	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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Building refurbishment			10% Straight line
	Fixtures, fittings, tools and equipment			20% on reducing balance
	Motor Vehicle			20% on reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					9		13


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	190,472		54,331		31,430		276,233
	Additions	-		348		-		348
	At 31 March 2025	190,472		54,679		31,430		276,581

	Depreciation
	At 1 April 2024	88,887		46,686		15,286		150,859
	Charge for the year	19,047		3,501		4,486		27,034
	At 31 March 2025	107,934		50,187		19,772		177,893

	Net book value
	At 31 March 2025	82,538		4,492		11,658		98,688
	At 31 March 2024	101,585		7,645		16,144		125,374

4	Debtors					2025		2024
£							£

	Trade debtors and Accrued income					196,803		109,525
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					265,069		45,782
	Prepayments					2,333		491
	Director's loan account					127,088		128,992
	Other debtors					44,952		41,922
						636,245		326,712

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					43,420		32,194
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					456,037		591,132
	Taxation and social security costs					81,269		29,772
	Other creditors					1,799		1,007
						582,525		654,105


6	Controlling party

	Mrs A P Kukadia is the ultimate controlling party.


7	Other information

	FERN LODGE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Argyle House
	3rd Floor Northside
	Joel Street, Northwood Hills
	Middlesex
	HA6 1NW