Fendi Critical Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14859470

FENDI CRITICAL SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 September 2025

FENDI CRITICAL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		22,511		28,747

CURRENT ASSETS

Stocks		1,870	1,800
Debtors	6	55,942	3,261
Cash at bank and in hand		834	11,813
		---------	---------
		58,646	16,874

CREDITORS: amounts falling due within one year	7	169,316		98,665
		-----------		---------
NET CURRENT LIABILITIES			110,670		81,791
			-----------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			( 88,159)		( 53,044)
			---------		---------
NET LIABILITIES			( 88,159)		( 53,044)
			---------		---------

FENDI CRITICAL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	( 88,160)	( 53,045)
	---------	---------
SHAREHOLDER DEFICIT	( 88,159)	( 53,044)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 June 2026 , and are signed on behalf of the board by:

A Mughal
Director

Company registration number: 14859470

FENDI CRITICAL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is No. 22, The Glass Box, 6 Friendly Street, Huddersfield, West Yorkshire, HD1 1RD.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The continuation of the company's activities is dependent on the continued financial support of the director and a connected company. The director has confirmed that in his opinion, the financial support will continue and therefore the financial statements have been prepared on the going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	20% reducing balance
Computer equipment	-	33% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).

5. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 October 2024 and 30 September 2025	32,779	214	4,397	37,390
	---------	-----	--------	---------
Depreciation
At 1 October 2024	7,863	38	742	8,643
Charge for the year	4,983	35	1,218	6,236
	---------	-----	--------	---------
At 30 September 2025	12,846	73	1,960	14,879
	---------	-----	--------	---------
Carrying amount
At 30 September 2025	19,933	141	2,437	22,511
	---------	-----	--------	---------
At 30 September 2024	24,916	176	3,655	28,747
	---------	-----	--------	---------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	54,492	1,268
Prepayments and accrued income	1,450	1,450
Other debtors	–	543
	---------	--------
	55,942	3,261
	---------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	1,283	1,178
Social security and other taxes	10,224	372
Director loan accounts	109,471	48,256
Intercompany - Tuindo Limited	48,338	48,338
Other creditors	–	521
	-----------	---------
	169,316	98,665
	-----------	---------

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The directors loan account was in credit throughout the year. The loan is repayable on demand and no interest is charged .