REGISTERED NUMBER: 13862529 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

C Foden & Co Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

C Foden

Mrs E S Foden

REGISTERED OFFICE:

Little Stones Fittleworth Road

Wisborough Green

Billingshurst

West Sussex

RH14 OHB

REGISTERED NUMBER:

13862529 (England and Wales)

ACCOUNTANTS:

Geoffrey Cole & Co

4 Reading Road

Pangbourne

Reading

Berkshire

RG8 7LY

FIXED ASSETS

Tangible assets

4

-

118

Investment property

5

495,385

495,385

495,385

495,503

CURRENT ASSETS

Debtors

6

367

349

Cash at bank

75,202

73,869

75,569

74,218

CREDITORS

Amounts falling due within one year

7

539,016

538,698

NET CURRENT LIABILITIES

(463,447

)

(464,480

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,938

31,023

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

31,838

30,923

31,938

31,023

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

C Foden - Director

1.	STATUTORY INFORMATION

C Foden & Co Ltd 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.

The financial statements have been prepared on a going concern basis, which assumes the company will continue in operational existence, and will be able to meet its liabilities as they fall due, for a period of at least twelve months from the date of approval of the financial statements.

The director has reviewed the financial position of the company and has a reasonable expectation that the company has adequate resources to continue to adopt the going concern basis of accounting in preparing the financial statements

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

677

DEPRECIATION

At 1 February 2025

559

Charge for year

118

At 31 January 2026

677

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

118

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

495,385

NET BOOK VALUE

At 31 January 2026

495,385

At 31 January 2025

495,385

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

367

349

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

320

-

Taxation and social security

3,191

3,426

Other creditors

535,505

535,272

539,016

538,698

8.	RELATED PARTY DISCLOSURES

As at 31 January 2026 the company owed Sales Line Ltd, a company controlled by C Foden a Director, £375,581 (2025: £375,443). This loan is repayable on demand and no interest is charged.