REGISTERED NUMBER: 00511600 (England and Wales)

FELLFOOT PROPERTY COMPANY LIMITED

Unaudited Financial Statements

for the Year Ended 29 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

J R C Arkwright

M W Beattie

J C Beattie

Registered office:

115 Mount Street

London

United Kingdom

W1K 3NQ

Registered number:

00511600 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

715,000

740,000

Current assets

Debtors

5

52,315

44,341

Cash at bank

118,513

85,239

170,828

129,580

Creditors

Amounts falling due within one year

6

(143,424

)

(142,623

)

Net current assets/(liabilities)

27,404

(13,043

)

Total assets less current liabilities

742,404

726,957

Creditors

Amounts falling due after more than one year

7

(3,130

)

(3,097

)

Net assets

739,274

723,860

Capital and reserves

Called up share capital

8

13,333

13,333

Revaluation reserve

(729,804

)

(704,804

)

Retained earnings

1,455,745

1,415,331

Shareholders' funds

739,274

723,860

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

J R C Arkwright - Director

1.	Statutory information

Felifoot Property Company Limited is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office is 115 Mount Street, London, W1K 3NQ. The registered number is 00511600.

The presentation currency of these financial statements is Sterling pound, being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

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

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 as modified by the revaluation of certain assets.

These financial statements have been prepared in accordance with the provisions of Section 1A "Small

Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK

and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared

under the historical cost convention, modified to include certain values at fair value.

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

Monetary amounts in these financial statements are rounded to the nearest pound. The principal

accounting policies adopted are set out below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Other Revenue

Other revenue is income received on recharge of expenses.

Financial instruments

The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

Investment property

Investment properties are properties which are held either to earn rental income or for capital appreciation or for both.

Investment properties are measured at cost upon initial recognition. The initial cost of the property comprises of its purchase price and any directly attributable expenditure.

Subsequently, investment property is measured at fair value at each reporting date with changes in fair value recognised in the income statement in the period that they arise. No depreciation is provided in respect of investment properties applying the fair value model.

3.	Employees and directors

The average number of employees during the year was 3 (2025 - 3 ) .

4.	Tangible fixed assets

Freehold

property

£

Cost or valuation

At 30 March 2025

740,000

Revaluations

(25,000

)

At 29 March 2026

715,000

Net book value

At 29 March 2026

715,000

At 29 March 2025

740,000

Independent professional valuations of the investment properties were carried out after the year end,

with an effective valuation date of 31 March 2026, taking into account the open market conditions at

that date. The properties have been included in the financial statements at the resulting valuations.

In respect of the fixed assets stated at valuations, the comparable historical cost values are as follows:

2026

2025

£

£

Historical cost

1,444,804

1,444,804

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

11,400

-

Other debtors

40,915

44,341

52,315

44,341

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

3,272

3,274

Other creditors

140,152

139,349

143,424

142,623

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Other creditors

3,130

3,097

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

13,333

Ordinary

£1

13,333

13,333

9.	Related party disclosures

As at the statement of financial position date an amount of £113,000 (2025: £113,000) was owed to Riversea Property Company Limited, a company with common directors and one common shareholder. This loan is interest free and repayable on demand.