Registered number
08102197
Fielding Investments Ltd
Filleted Accounts
30 June 2025

Fielding Investments Ltd
Registered number: | 08102197
Balance Sheet
as at 30 June 2025
| Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 2,614 |  |  | 1,168
Investments | 5 |  |  | 968,598 |  |  | 968,598
|  |  |  | 971,212 |  |  | 969,766
Current assets
Stocks |  |  | 148,876 |  |  | 148,876
Debtors | 6 |  | 15,921 |  |  | 45,964
Cash at bank and in hand |  |  | 28,266 |  |  | 5,538
|  |  | 193,063 |  |  | 200,378
Creditors: amounts falling due within one year | 7 |  | (46,399) |  |  | (44,745)
Net current assets |  |  |  | 146,664 |  |  | 155,633
Total assets less current liabilities |  |  |  | 1,117,876 |  |  | 1,125,399
Creditors: amounts falling due after more than one year | 8 |  |  | (1,100,762) |  |  | (1,107,852)
Net assets |  |  |  | 17,114 |  |  | 17,547
Capital and reserves
Called up share capital |  |  |  | 41 |  |  | 2
Profit and loss account |  |  |  | 17,073 |  |  | 17,545
Shareholders' funds |  |  |  | 17,114 |  |  | 17,547
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.
Caroline House
Director
Approved by the board on 24 March 2026

Fielding Investments Ltd
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Basis of preparation
| These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
| 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:
| Computer equipment | 25% straight line method
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| 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.
| Impairment of fixed assets
| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
| 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.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Judgements and key sources of estimation uncertainty
| In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 July 2024 | 2,013
| Additions | 2,098
| At 30 June 2025 | 4,111
| Depreciation
| At 1 July 2024 | 845
| Charge for the year | 652
| At 30 June 2025 | 1,497
| Net book value
| At 30 June 2025 | 2,614
| At 30 June 2024 | 1,168
5 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 July 2024 | 968,598
| At 30 June 2025 | 968,598
| Fixed asset investment represents 100% of shares in Gardrills Investments Limited (company number 00600787), registered address 4 Warham Road, South Croydon, Surrey, CR2 6LA. Gardrills Investments Ltd is a wholly owned subsidiary during the year.
6 | Debtors | 2025 |  | 2024
£ | £
| Amounts owed by subsidiary | 11,484 |  | 19,363
| Other debtors | 4,437 |  | 26,601
|  |  |  |  |  | 15,921 |  | 45,964
7 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Accruals | 1,620 |  | 1,620
| Bank loans and overdrafts | 41,995 |  | 41,995
| Trade creditors | 1,620 |  | -
| Amounts owed to subsidiary |  | 34 |  | -
| Other creditors | 1,130 |  | 1,130
|  |  |  |  |  | 46,399 |  | 44,745
| The bank loan is secured by way of a fixed charge containing a floating charge covering all the property or undertaking of the company.
8 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 1,100,762 |  | 1,107,852
| The bank loan is secured by way of a fixed charge containing a floating charge covering all the property or undertaking of the company.
9 | Related party transactions
| The directors operates a current account with the company on an interest free basis. At the beginning of the year the directors owed £26,601 to the company which was repaid during the year. Aggregate advances amounting to £5,534 were made to the directors during the year. At the end of the year the company was owed £4,437 by the directors.
10 | Other information
| Fielding Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 4 Warham Road
| South Croydon
| Surrey
| England
| CR2 6LA

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