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FEG LTD

Registered Number
05208565
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

FEG LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | WILLIAMS, Christopher John

Registered Address | 5 Bede House
| Tower Road
| Washington
| NE37 2SH

Registered Number | 05208565 (England and Wales)

FEG LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 8,313 |  |  |  | 9,975
Tangible assets | 4 |  |  | 83,281 |  |  |  | 83,839
|  |  |  | 91,594 |  |  |  | 93,814
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 663,918 |  |  |  | 1,070,013 |  |
Cash at bank and on hand |  | 132,014 |  |  |  | 141,347 |  |
|  | 795,932 |  |  |  | 1,211,360 |  |
Creditors amounts falling due within one year | 6 | (630,515) |  |  |  | (1,086,464) |  |
Net current assets (liabilities) |  |  |  | 165,417 |  |  |  | 124,896
Total assets less current liabilities |  |  |  | 257,011 |  |  |  | 218,710
Creditors amounts falling due after one year | 7 |  |  | (156,146) |  |  |  | (107,206)
Net assets |  |  |  | 100,865 |  |  |  | 111,504
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 100,864 |  |  |  | 111,503
Shareholders' funds |  |  |  | 100,865 |  |  |  | 111,504

- 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 Director acknowledges 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 Director on 5 May 2026, and are signed on its behalf by:
WILLIAMS, Christopher John Director Registered Company No. 05208565

FEG LTD
Notes to the Financial Statements
for the year ended 31 August 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.

| 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 policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| 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.

| 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Intangible assets
--- | ---
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Fixtures and fittings | 5
| Vehicles | 5
| Office Equipment | 5

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other 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.

| Trade and other 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 8 |  | 8

3. | Intangible assets
--- | ---
| Website costs are being written off in equal annual instalments over its estimated economic life of 10 years.

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 16,625 |  | 16,625
| At 31 August 25 | 16,625 |  | 16,625
| Amortisation and impairment
| At 01 September 24 | 6,650 |  | 6,650
| Charge for year | 1,662 |  | 1,662
| At 31 August 25 | 8,312 |  | 8,312
| Net book value
| At 31 August 25 | 8,313 |  | 8,313
| At 31 August 24 | 9,975 |  | 9,975

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 39,914 |  | 85,462 |  | 91,376 |  | 216,752
| Additions | - |  | - |  | 25,295 |  | 25,295
| At 31 August 25 | 39,914 |  | 85,462 |  | 116,671 |  | 242,047
| Depreciation and impairment
| At 01 September 24 | - |  | 57,442 |  | 75,471 |  | 132,913
| Charge for year | - |  | 9,705 |  | 16,148 |  | 25,853
| At 31 August 25 | - |  | 67,147 |  | 91,619 |  | 158,766
| Net book value
| At 31 August 25 | 39,914 |  | 18,315 |  | 25,052 |  | 83,281
| At 31 August 24 | 39,914 |  | 28,020 |  | 15,905 |  | 83,839

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 281,293 |  | 1,025,096
| Amounts owed by group undertakings | 16,149 |  | 12,179
| Other debtors | 54,285 |  | 27,819
| Prepayments and accrued income | 312,191 |  | 4,919
| Total | 663,918 |  | 1,070,013

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 314,832 |  | 161,412
| Bank borrowings and overdrafts | 46,532 |  | 52,318
| Amounts owed to related parties | 17,796 |  | 17,484
| Taxation and social security | 96,956 |  | 269,402
| Other creditors | 823 |  | 572
| Accrued liabilities and deferred income | 153,576 |  | 585,276
| Total | 630,515 |  | 1,086,464

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 67,383 |  | -
| Bank borrowings and overdrafts | 88,763 |  | 107,206
| Total | 156,146 |  | 107,206

8. | Provisions for liabilities
--- | ---
| 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.