R Fellman Limited - Filleted accounts

Registered number

SC653894

R Fellman Limited

Filleted Accounts

5 April 2026

R Fellman Limited
Registered number:		SC653894
Balance Sheet
as at 5 April 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	4,185			7,357

Creditors: amounts falling due within one year	4	(4,151)			(5,013)

Net current assets			34			2,344

Net assets			34			2,344

Capital and reserves
Called up share capital			2			2
Profit and loss account			32			2,342

Shareholders' funds			34			2,344

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.




R Fellman
Director
Approved by the board on 8 May 2026

R Fellman Limited
Notes to the Accounts
for the year ended 5 April 2026


1	Accounting policies

	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
	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.

	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.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2026		2025
£			£

	Other debtors	4,185		7,357


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Taxation and social security costs	4,151		5,013