REGISTERED NUMBER: 12935686 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

FELDEN ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Fielding

SECRETARY:

REGISTERED OFFICE:

3 Murray Street

Llanelli

SA15 1AQ

REGISTERED NUMBER:

12935686 (England and Wales)

ACCOUNTANTS:

Charles & Co

Chartered Certified Accountants

3 Murray Street

Llanelli

Carmarthenshire

SA15 1AQ

FIXED ASSETS

Tangible assets

4

49,319

54,315

CURRENT ASSETS

Stocks

7,425

9,675

Debtors

5

22,757

22,601

Cash at bank

3,076

5,538

33,258

37,814

CREDITORS

Amounts falling due within one year

6

16,127

22,432

NET CURRENT ASSETS

17,131

15,382

TOTAL ASSETS LESS CURRENT LIABILITIES

66,450

69,697

CREDITORS

Amounts falling due after more than one year

7

26,250

38,850

NET ASSETS

40,200

30,847

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

40,190

30,837

40,200

30,847

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 May 2026 and were signed by:

R A Fielding - Director

1.	STATUTORY INFORMATION

Felden Engineering Limited 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.

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

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 November 2024

113,367

Additions

7,334

At 31 October 2025

120,701

DEPRECIATION

At 1 November 2024

59,052

Charge for year

12,330

At 31 October 2025

71,382

NET BOOK VALUE

At 31 October 2025

49,319

At 31 October 2024

54,315

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,757

22,601

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,250

15,909

Tax

6,767

4,638

Social security and other taxes

299

192

VAT

2,851

550

Directors' loan accounts

160

393

Accrued expenses

800

750

16,127

22,432

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,250

38,850