Registration number: 13772044

Fern Design Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Fern Design Ltd

Company Information

Directors

A J Coltart K E Coltart

Registered office

Hillside Woolhampton Hill Woolhampton Reading Berkshire RG7 5ST

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Fern Design Ltd

(Registration number: 13772044)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	15,406	19,361
Current assets
Debtors	5	15,085	2,118
Cash at bank and in hand		50,600	63,249
		65,685	65,367
Creditors: Amounts falling due within one year	6	(24,282)	(21,246)
Net current assets		41,403	44,121
Net assets		56,809	63,482
Capital and reserves
Called up share capital		100	100
Retained earnings		56,709	63,382
Shareholders' funds		56,809	63,482

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 Board on 14 July 2026 and signed on its behalf by:
 

......................................... A J Coltart Director

Fern Design Ltd

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

1	General information

The address of its registered office is:
Hillside
Woolhampton Hill
Woolhampton
Reading
Berkshire
RG7 5ST

These financial statements were authorised for issue by the Board on 14 July 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 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 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.

Going concern

The directors are not aware of any material uncertainties that may cast significant doubt over the ability of the company to continue trading. The preparation of the financial statements on the going concern basis is therefore deemed appropriate.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Fern Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	25% on Straight line
Motor Vehicles	25% on Reducing balance

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Short term debtors are measured at transaction price, less any impairment. Short term creditors are measured at transaction price.
 

Fern Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Fern Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	1,351	19,991	21,342
Additions	1,192	-	1,192
At 30 November 2025	2,543	19,991	22,534
Depreciation
At 1 December 2024	732	1,249	1,981
Charge for the year	462	4,685	5,147
At 30 November 2025	1,194	5,934	7,128
Carrying amount
At 30 November 2025	1,349	14,057	15,406
At 30 November 2024	619	18,742	19,361

5

Debtors

Current	2025 £	2024 £
Trade debtors	12,218	-
Prepayments	1,409	1,543
Other debtors	1,458	575
	15,085	2,118

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	22,121	20,077
Accruals and deferred income	2,061	1,078
Other creditors	100	91
	24,282	21,246