Fell Friends Limited - Filleted accounts

Registered number

15601858

Fell Friends Limited

Filleted Accounts

31 March 2026

Fell Friends Limited
Registered number:		15601858
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		11,118			14,685

Current assets
Debtors	4	786			-
Cash at bank and in hand		6,784			7,434
		7,570			7,434

Creditors: amounts falling due within one year	5	(62,989)			(64,797)

Net current liabilities			(55,419)			(57,363)

Net liabilities			(44,301)			(42,678)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(44,401)			(42,778)

Shareholders' funds			(44,301)			(42,678)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Westby
Director
Approved by the board on 24 August 2026

Fell Friends Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Going Concern
	The directors have assessed the Balance Sheet and forecasted cash flows covering a period of 12 months from the date of approval of these financial statements. The directors note that the business has net liabilities of £44,301. The Company is supported through loans from shareholders. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the shareholders will continue to support the Company. Based on this ongoing financial support, the directors believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Furniture and fittings	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				17,838
	At 31 March 2026				17,838

	Depreciation
	At 1 April 2025				3,153
	Charge for the year				3,567
	At 31 March 2026				6,720

	Net book value
	At 31 March 2026				11,118
	At 31 March 2025				14,685


4	Debtors		2026		2025
£				£

	Other debtors		786		-





5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		352		1,474
	Other creditors		62,637		63,323
			62,989		64,797


6	Related party transactions

	During the year the company rented Tarn House from the directors. A Peppercorn rent of £100 was charged to the company by its directors (2025:£Nil).


7	Other information

	Fell Friends Limited is a private company limited by shares and incorporated in England. Its registered office is:
	ntrust Accountancy Limited, Suite 6, Ground Floor
	LDH House
	Parsons Green
	St Ives
	PE27 4AA