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FENDFINE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH SEPTEMBER 2025





FENDFINE LIMITED (REGISTERED NUMBER: 01109104)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 7

FENDFINE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2025







DIRECTORS: P J Charlton
Mrs P Charlton





SECRETARY: Mrs P Charlton





REGISTERED OFFICE: First Floor, Woburn Court
2 Railton Road
Woburn Road Ind Est
Kempston
Bedfordshire
MK42 7PN





REGISTERED NUMBER: 01109104 (England and Wales)





ACCOUNTANTS: HW Bedford Limited
Trading as Haines Watts
First Floor, Woburn Court
2 Railton Road
Woburn Rd Ind Est
Kempston
Bedfordshire
MK42 7PN
Page 1
FENDFINE LIMITED (REGISTERED NUMBER: 01109104)

BALANCE SHEET
30TH SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66 145
Investments 5 114,119 113,738
Investment property 6 345,000 345,000
459,185 458,883

CURRENT ASSETS
Cash at bank and in hand 65,544 93,358

CREDITORS
Amounts falling due within one year 7 4,261 2,936
NET CURRENT ASSETS 61,283 90,422
TOTAL ASSETS LESS CURRENT
LIABILITIES
520,468
549,305

PROVISIONS FOR LIABILITIES 34,474 25,180
NET ASSETS 485,994 524,125

CAPITAL AND RESERVES
Called up share capital 8 200 200
Revaluation reserve 9 188,758 209,961
Capital redemption reserve 50 50
Retained earnings 296,986 313,914
SHAREHOLDERS' FUNDS 485,994 524,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 2 continued...
FENDFINE LIMITED (REGISTERED NUMBER: 01109104)

BALANCE SHEET - continued
30TH SEPTEMBER 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th May 2026 and were signed on its behalf by:





P J Charlton - Director


The notes form part of these financial statements

Page 3
FENDFINE LIMITED (REGISTERED NUMBER: 01109104)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover for the year represents the following, stated net of value added tax where applicable:

- rent receivable
- income generated from investments

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account. No formal valuation has taken place during the year by a professional independent valuer.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Page 4 continued...
FENDFINE LIMITED (REGISTERED NUMBER: 01109104)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st October 2024
and 30th September 2025 317
DEPRECIATION
At 1st October 2024 172
Charge for year 79
At 30th September 2025 251
NET BOOK VALUE
At 30th September 2025 66
At 30th September 2024 145

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1st October 2024 113,738
Additions 28,863
Disposals (31,576 )
Revaluations 3,094
At 30th September 2025 114,119
NET BOOK VALUE
At 30th September 2025 114,119
At 30th September 2024 113,738

Cost or valuation at 30th September 2025 is represented by:

Other
investments
£   
Valuation in 2018 927
Valuation in 2019 4,804
Valuation in 2020 (1,816 )
Valuation in 2021 4,107
Valuation in 2022 (8,947 )
Valuation in 2023 5,809
Valuation in 2024 13,151
Cost 96,084
114,119

Page 5 continued...
FENDFINE LIMITED (REGISTERED NUMBER: 01109104)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st October 2024
and 30th September 2025 345,000
NET BOOK VALUE
At 30th September 2025 345,000
At 30th September 2024 345,000

Fair value at 30th September 2025 is represented by:
£   
Valuation in 2003 90,271
Valuation in 2018 20,000
Valuation in 2022 55,345
Valuation in 2023 47,000
Cost 132,384
345,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Corporation tax 1,178 418
Directors' current accounts 924 219
Accrued expenses 2,159 2,299
4,261 2,936

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary Non Voting £1 100 100
100 Ordinary Voting £1 100 100
200 200

9. RESERVES
Revaluation
reserve
£   
At 1st October 2024 209,961
Transfer from revaluation (21,203 )

At 30th September 2025 188,758

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is The Charlton Family Trust.

Page 6
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
FENDFINE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fendfine Limited for the year ended 30th September 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Fendfine Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fendfine Limited and state those matters that we have agreed to state to the Board of Directors of Fendfine Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fendfine Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Fendfine Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Fendfine Limited. You consider that Fendfine Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fendfine Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






HW Bedford Limited
Trading as Haines Watts
First Floor, Woburn Court
2 Railton Road
Woburn Rd Ind Est
Kempston
Bedfordshire
MK42 7PN


6th May 2026

This page does not form part of the statutory financial statements

Page 7