REGISTERED NUMBER: 02895926 (England and Wales)

FAMELLA LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T Carter

REGISTERED OFFICE:

Unit 72, Hillgrove Business Park

Nazeing Road

Nazeing

Essex

EN9 2HB

REGISTERED NUMBER:

02895926 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

203,833

199,219

CURRENT ASSETS

Debtors

5

3,215,498

3,928,954

Cash at bank

2,006,371

972,196

5,221,869

4,901,150

CREDITORS

Amounts falling due within one year

6

4,482,571

4,185,159

NET CURRENT ASSETS

739,298

715,991

TOTAL ASSETS LESS CURRENT LIABILITIES

943,131

915,210

CREDITORS

Amounts falling due after more than one year

7

40,915

61,033

NET ASSETS

902,216

854,177

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

902,116

854,077

SHAREHOLDERS' FUNDS

902,216

854,177

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 August 2026 and were signed by:

Mr T Carter - Director

1.	STATUTORY INFORMATION

Famella 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

14,940

62,880

249,032

326,852

Additions

2,075

8,968

137,563

148,606

Disposals

-

-

(114,694

)

(114,694

)

At 31 March 2026

17,015

71,848

271,901

360,764

DEPRECIATION

At 1 April 2025

14,940

56,636

56,057

127,633

Charge for year

98

3,763

61,775

65,636

Eliminated on disposal

-

-

(36,338

)

(36,338

)

At 31 March 2026

15,038

60,399

81,494

156,931

NET BOOK VALUE

At 31 March 2026

1,977

11,449

190,407

203,833

At 31 March 2025

-

6,244

192,975

199,219

The net book value of tangible fixed assets includes £ 178,951 (2025 - £ 192,974 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,664,773

3,556,618

Amounts owed by group undertakings

525,000

334,724

Deferred tax asset

9,521

9,521

Prepayments

16,204

28,091

3,215,498

3,928,954

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

2,651

10,000

Hire purchase contracts

46,310

59,599

Trade creditors

3,624,162

3,079,635

Amounts owed to group undertakings

-

5,833

Social security and other taxes

226,344

722,792

Other creditors

446,294

133,293

Accrued expenses

136,810

174,007

4,482,571

4,185,159

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

-

7,355

Hire purchase contracts

40,915

53,678

40,915

61,033

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

2,651

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

7,355

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

87,225

113,277

Hire purchase contracts are secured over the assets to which they relate.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Famella Holdings Limited.

The ultimate controlling party is Agency Construction Limited.