Registration number: 03678557

Fieldalter Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 11

Fieldalter Limited

(Registration number: 03678557)
Balance Sheet as at 30 November 2025

	Note	Period ended 30 November 2025 £	Period ended 31 March 2025 £
Fixed assets
Intangible assets	4	50,125	64,578
Tangible assets	5	2,019	3,170
Other financial assets	6	127,178	127,178
		179,322	194,926
Current assets
Debtors	7	362,299	333,598
Cash at bank and in hand		73,351	49,233
		435,650	382,831
Creditors: Amounts falling due within one year	8	(288,824)	(277,000)
Net current assets		146,826	105,831
Total assets less current liabilities		326,148	300,757
Creditors: Amounts falling due after more than one year	8	(55,494)	(70,728)
Provisions for liabilities		(505)	(793)
Net assets		270,149	229,236
Capital and reserves
Called up share capital	9	10,000	10,000
Retained earnings		260,149	219,236
Shareholders' funds		270,149	229,236

For the financial period 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 period in question in accordance with section 476; and
•	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.

Fieldalter Limited

(Registration number: 03678557)
Balance Sheet as at 30 November 2025

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 27 August 2026 and signed on its behalf by:
 

......................................... Mrs Julie Park Director

Fieldalter Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Great Queen Street
Covent Garden
London
WC2B 5AH
United Kingdom

These financial statements were authorised for issue by the Board on 27 August 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 financial statements have been prepared on a going concern basis.

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Fieldalter Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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 over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	25% on cost
Computer Equipment	25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Fieldalter Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over its estimated remaining useful life.

Asset class	Amortisation method and rate
Goodwill	over 5 years Straight Line Method

Investments

Investments are recognised using the Amortised Cost and Effective Interest Method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 10 (Period ended 31 March 2025 - 8).

Fieldalter Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	485,647	485,647
At 30 November 2025	485,647	485,647
Amortisation
At 1 April 2025	421,069	421,069
Amortisation charge	14,453	14,453
At 30 November 2025	435,522	435,522
Carrying amount
At 30 November 2025	50,125	50,125
At 31 March 2025	64,578	64,578

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 April 2025	16,859	16,859
At 30 November 2025	16,859	16,859
Depreciation
At 1 April 2025	13,689	13,689
Charge for the period	1,151	1,151
Carrying amount
At 30 November 2025	2,019	2,019
At 31 March 2025	3,170	3,170

Fieldalter Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

6	Other financial assets (current and non-current)

	Financial assets at amortised cost £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2025	127,178	127,178
At 30 November 2025	127,178	127,178
Impairment
Carrying amount
At 30 November 2025	127,178	127,178

The amount included in Other Financial Assets relates to a loan to Fieldalter Management Holdings Limited. The loan is subject to a market rate of interest. There is no fixed repayment date.

7

Debtors

Current	Note	Period ended 30 November 2025 £	Period ended 31 March 2025 £
Trade debtors		267,753	242,268
Amounts owed by related parties	11	85,795	56,571
Prepayments		8,751	34,759
		362,299	333,598

Fieldalter Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	Period ended 30 November 2025 £	Period ended 31 March 2025 £
Due within one year
Bank loans and overdrafts	10	22,553	61,987
Trade creditors		60,138	61,001
Amounts owed to associates	11	524	5,689
PAYE and NIC		44,235	17,717
VAT		80,000	61,271
Accruals and deferred income		6,000	16,318
Other creditors		75,374	53,017
		288,824	277,000

Creditors: amounts falling due after more than one year

	Note	Period ended 30 November 2025 £	Period ended 31 March 2025 £
Due after one year
Loans and borrowings	10	55,494	70,728

9	Share capital

Allotted, called up and fully paid shares

	Period ended 30 November 2025 £		Period ended 31 March 2025 £
	No.	£	No.	£
Ordinary Shares of £1 each	10,000	10,000	10,000	10,000

Fieldalter Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

10	Loans and borrowings

Non-current loans and borrowings

	Period ended 30 November 2025 £	Period ended 31 March 2025 £
Other borrowings	55,494	70,728