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Registration number: 13039658

Ferrotta Properties LTD
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 November 2025

Ferrotta Properties LTD

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Ferrotta Properties LTD

(Registration number: 13039658)
Abridged Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property |  | 1,395,742 | 1,395,742
Current assets |  |  |
Debtors |  | 600 | 600
Cash at bank and in hand |  | 53,583 | 35,938
|  | 54,183 | 36,538
Prepayments and accrued income |  | 1,909 | 462
Creditors: Amounts falling due within one year |  | (1,148,430) | (1,148,817)
Net current liabilities |  | (1,092,338) | (1,111,817)
Total assets less current liabilities |  | 303,404 | 283,925
Creditors: Amounts falling due after more than one year |  | (244,246) | (244,252)
Accruals and deferred income |  | (1,500) | (1,500)
Net assets |  | 57,658 | 38,173
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | 57,558 | 38,073
Shareholders' funds |  | 57,658 | 38,173

For the financial year ending 30 November 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 June 2026

Ferrotta Properties LTD

(Registration number: 13039658)
Abridged Balance Sheet as at 30 November 2025

......................................... Ms Chiara Ferrario Director |  |

Ferrotta Properties LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
117 Eastcote Road
Pinner
HA5 1ET
England

These financial statements were authorised for issue by the director on 30 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Rental income from investment properties is recognised on a straight-line basis over the lease term.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is measured at fair value at each reporting date. Fair value is determined by the directors using available market evidence and independent professional valuations where appropriate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Ferrotta Properties LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Ferrotta Properties LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

Investment properties

| 2025 £
At 1 December | 1,395,742

The directors have assessed the fair value of the investment property using recent market evidence for comparable properties. No independent valuation was obtained during the year because the directors considered that sufficient market evidence was available and that the carrying value did not materially differ from fair value.

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100