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Registered number: 12321255
Fella (London) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Fella (London) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Fella (London) Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12321255

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 11,600 |  | 23,200
Tangible Assets | 5 |  | 7,196 |  | 10,927
|  |  | 18,796 |  | 34,127
CURRENT ASSETS
Stocks |  | 1,156 |  | 750 |
Debtors | 6 | 17,250 |  | 15,656 |
Cash at bank and in hand |  | 5,014 |  | 1,776 |
|  | 23,420 |  | 18,182 |
Creditors: Amounts Falling Due Within One Year | 7 | (121,823 ) |  | (133,334 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (98,403 ) |  | (115,152 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (79,607 ) |  | (81,025 )
NET LIABILITIES |  |  | (79,607 ) |  | (81,025 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (79,707 ) |  | (81,125 )
SHAREHOLDERS' FUNDS |  |  | (79,607) |  | (81,025)

Page 1
Page 2
Fella (London) Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr R J Gordon Director | Mr A J Wakefield Director
08/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Fella (London) Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Fella (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12321255 . The registered office is 7 Kingly Street, London, W1B 5PG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the balance sheet date the company had net liabilities, but the founding Directors are continuing to financially support the company and they are satisfied that the accounts should be prepared on a going concern basis as the company is expected to increase it's profit in the coming year.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Over the lease term
Fixtures & Fittings | 20% straight line
Computer Equipment | 25% straight line

2.6. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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Page 4
Fella (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 58,000
As at 30 November 2025 | 58,000
Amortisation
As at 1 December 2024 | 34,800
Provided during the period | 11,600
As at 30 November 2025 | 46,400
Net Book Value
As at 30 November 2025 | 11,600
As at 1 December 2024 | 23,200

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Fella (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 2,594 | 12,597 | 15,191
Disposals | - | (1,100 ) | (1,100 )
As at 30 November 2025 | 2,594 | 11,497 | 14,091
Depreciation
As at 1 December 2024 | 519 | 3,745 | 4,264
Provided during the period | 519 | 2,332 | 2,851
Disposals | - | (220 ) | (220 )
As at 30 November 2025 | 1,038 | 5,857 | 6,895
Net Book Value
As at 30 November 2025 | 1,556 | 5,640 | 7,196
As at 1 December 2024 | 2,075 | 8,852 | 10,927

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 783 |  | -
Other debtors | 16,467 |  | 15,656
| 17,250 |  | 15,656

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 738 |  | 407
Bank loans and overdrafts | 1,606 |  | 3,214
Other loans | 8,132 |  | 23,197
Other creditors | 74,464 |  | 72,476
Taxation and social security | 36,883 |  | 34,040
| 121,823 |  | 133,334

Page 5
Page 6
Fella (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 65,000 |  | 65,000
Later than one year and not later than five years | 130,000 |  | 195,000
| 195,000 |  | 260,000

9. Related Party Transactions
As at 30 November 2025, £59,323 (2024 - £61,175) was due to the directors and is included within Other creditors.
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