FENS GROUP LIMITED


Directors	CLAYTON, Andrew John
	CLAYTON, Edyta


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	14245320 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments			100		-
			100		-
Current assets
Debtors	3	361,054		143,000
Cash at bank and on hand		3,857		116,893
		364,911		259,893
Creditors amounts falling due within one year	4	(267,064)		(161,319)
Net current assets (liabilities)			97,847		98,574
Total assets less current liabilities			97,947		98,574
Net assets			97,947		98,574
Capital and reserves
Called up share capital			100		100
Profit and loss account			97,847		98,474
Shareholders' funds			97,947		98,574

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 April 2026, and are signed on its behalf by:

CLAYTON, Andrew John
Director

CLAYTON, Edyta
Director

Registered Company No. 14245320

FENS GROUP LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	361,054	143,000
Total	361,054	143,000


	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.

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.

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	264,998	154,459
Other creditors	446	5,900
Accrued liabilities and deferred income	1,620	960
Total	267,064	161,319


	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.

5.	Directors advances, credits and guarantees
	At the balance sheet date, the director's loan account has a balance of £446 (2024: £5,900) related to the director Mr. A Clayton and Mrs. E Clayton.

6.	Related party transactions
	At the year-end, Amounts owed by/to group undertakings balance include £264,998(2024:£154,459) due from Andrew & Edyta Catering Ltd, £143,154 (2024:£83,000) due from PE1 Pizza Ltd and £217,900 (2024:£60,000) due from A & E Ventures Ltd Where Mr. A Clayton and Mrs. E Clayton were directors.