Company Registration No. 11703432 (England and Wales)
Ferramenta LTD
Unaudited accounts
for the year ended 30 November 2025
Ferramenta LTD
Unaudited accounts
Contents
Ferramenta LTD
Company Information
for the year ended 30 November 2025
Directors
Jenny Milne
Paul Inglis
Company Number
11703432 (England and Wales)
Registered Office
71-75 SHELTON STREET
COVENT GARDEN
LONDON
WC2H 9JQ
ENGLAND
Accountants
Green Shoots Accountancy Services Ltd
Kilspindie House
38 Market Street
Haddington
East Lothian
EH41 3JE
Ferramenta LTD
Statement of financial position
as at 30 November 2025
Investment property
161,880
160,000
Cash at bank and in hand
70,704
71,333
Creditors: amounts falling due within one year
(14,977)
(10,623)
Net current assets
76,185
85,279
Total assets less current liabilities
238,549
245,279
Creditors: amounts falling due after more than one year
(119,988)
(119,269)
Net assets
118,561
126,010
Called up share capital
100
100
Profit and loss account
118,461
125,910
Shareholders' funds
118,561
126,010
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by
Paul Inglis
Director
Company Registration No. 11703432
Ferramenta LTD
Notes to the Accounts
for the year ended 30 November 2025
Ferramenta LTD is a private company, limited by shares, registered in England and Wales, registration number 11703432. The registered office is 71-75 SHELTON STREET, COVENT GARDEN, LONDON, WC2H 9JQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line basis
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Ferramenta LTD
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 December 2024
3,412
982
4,394
At 30 November 2025
4,017
982
4,999
At 1 December 2024
3,412
982
4,394
Charge for the year
121
-
121
At 30 November 2025
3,533
982
4,515
At 30 November 2025
484
-
484
Fair value at 1 December 2024
160,000
At 30 November 2025
161,880
Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. In future periods, it will be measured at a fair value at each reporting date with changes in fair value recognised in profit or loss.
Amounts falling due within one year
Accrued income and prepayments
7,462
10,230
Other debtors
12,996
14,339
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
8,832
6,243
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
119,988
119,269
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).