Company Registration No. 12151532 (England and Wales)
Fertifa Limited
Unaudited accounts
for the year ended 31 December 2025
Fertifa Limited
Unaudited accounts
Contents
Fertifa Limited
Company Information
for the year ended 31 December 2025
Directors
Eileen Burbidge
Malin Hee Eun Posern
Company Number
12151532 (England and Wales)
Registered Office
7 Savoy Court
London
WC2R 0EX
England
Fertifa Limited
Statement of financial position
as at 31 December 2025
Tangible assets
14,602
12,872
Cash at bank and in hand
3,444,619
2,033,027
Creditors: amounts falling due within one year
(1,686,988)
(830,275)
Net current assets
2,404,170
1,414,048
Total assets less current liabilities
2,418,772
1,426,920
Creditors: amounts falling due after more than one year
(2,500,000)
(412,779)
Net (liabilities)/assets
(81,228)
1,014,141
Called up share capital
99
96
Share premium
7,046,834
7,046,787
Profit and loss account
(7,128,161)
(6,032,742)
Shareholders' funds
(81,228)
1,014,141
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by
Eileen Burbidge
Director
Company Registration No. 12151532
Fertifa Limited
Notes to the Accounts
for the year ended 31 December 2025
Fertifa Limited is a private company, limited by shares, registered in England and Wales, registration number 12151532. The registered office is 7 Savoy Court, London, WC2R 0EX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Extended accounting period
The company's accounting reference date has changed during the previous financial year from 31 August 2024 to 31 December 2024.
Accordingly, the comparative period presented in these financial statements covers a 16-month period from 1 September 2023 to 31 December 2024, whereas the current financial year covers the 12-month period from 1 January 2025 to 31 December 2025.
4
Intangible fixed assets
Other
Fertifa Limited
Notes to the Accounts
for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
1,590
25,213
26,803
Disposals
-
(11,994)
(11,994)
At 31 December 2025
1,590
26,676
28,266
At 1 January 2025
1,590
12,341
13,931
Charge for the year
-
10,162
10,162
On disposals
-
(10,429)
(10,429)
At 31 December 2025
1,590
12,074
13,664
At 31 December 2025
-
14,602
14,602
At 31 December 2024
-
12,872
12,872
Amounts falling due within one year
Trade debtors
181,786
166,948
Accrued income and prepayments
37,196
44,348
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
7,972
37,771
Taxes and social security
69,310
45,704
Other creditors
630,243
8,849
Deferred income
908,552
456,012
Provision for liabilities
A provision of £217,464 has been recognised in respect of a historic VAT error correction submitted to HMRC. The amount represents the directors’ best estimate of VAT payable and associated interest payable in respect of prior periods and is expected to be settled within the next financial year. Accordingly, the balance has been included within creditors falling due within one year
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
2,500,000
412,779
Fertifa Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Average number of employees
During the year the average number of employees was 29 (2024: 30).