REGISTERED NUMBER: 09445978 (England and Wales)

Fenberry Developments Limited

Unaudited Financial Statements

for the Year Ended 28 February 2026

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

5

Directors:

M L Thorpe

Mrs M Thorpe

Registered office:

86 Smeeth Road

Marshland St. James

Wisbech

Cambridgeshire

PE14 8JF

Registered number:

09445978 (England and Wales)

Accountants:

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fenberry Developments Limited for the year ended 28 February 2026 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Fenberry Developments Limited, as a body, in accordance with the terms of our engagement letter dated 6 August 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Fenberry Developments Limited and state those matters that we have agreed to state to the Board of Directors of Fenberry Developments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fenberry Developments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Fenberry Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Fenberry Developments Limited. You consider that Fenberry Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fenberry Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

10 September 2026

Fixed assets

Tangible assets

5

1,160

1,548

Current assets

Stocks

105,325

172,679

Debtors

6

218,535

149,441

Cash at bank

3,023

57,241

326,883

379,361

Creditors

Amounts falling due within one year

7

379,371

366,372

Net current (liabilities)/assets

(52,488

)

12,989

Total assets less current liabilities

(51,328

)

14,537

Creditors

Amounts falling due after more than one year

8

(12,207

)

(12,833

)

Provisions for liabilities

10

-

(167

)

Net (liabilities)/assets

(63,535

)

1,537

Capital and reserves

Called up share capital

2

2

Retained earnings

(63,537

)

1,535

(63,535

)

1,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 10 September 2026 and were signed on its behalf by:

M L Thorpe - Director

1.	Statutory information

Fenberry Developments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Long term contracts

Turnover on long term contracts is recognised according to the stage reached in the contract by reference to the value of the work done. A prudent estimate of the profit attributable to work completed is recognised once the outcome of the contract can be assessed with reasonable certainty. Any amounts by which the turnover exceeds payments on account is shown under debtors and amounts recoverable on contracts.

Working capital deficit

At the balance sheet date, current liabilities exceed current assets by £52,488 (2025 - £nil). Part of this deficit is due to directors current accounts being included in creditors due within one year. However, the directors have indicated that they will not withdraw from these accounts in preference to other creditors, that they have operated within their bank facilities and that the accounts have been prepared on a going concern basis.

4.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 March 2025

and 28 February 2026

4,667

Depreciation

At 1 March 2025

3,119

Charge for year

388

At 28 February 2026

3,507

Net book value

At 28 February 2026

1,160

At 28 February 2025

1,548

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Amounts recoverable on contract

206,000

126,000

Tax

-

9,105

VAT

251

825

Prepayments

12,284

13,511

218,535

149,441

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts (see note 9)

10,000

10,000

Trade creditors

8,514

13,790

Other creditors

8,100

1,710

Directors' loan accounts

348,872

336,872

Accrued expenses

3,885

4,000

379,371

366,372

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans (see note 9)

12,207

12,833

9.

Loans

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

10,000

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

2,207

2,833

10.	Provisions for liabilities

2026

2025

£

£

Deferred tax

-

167

Deferred

tax

£

Balance at 1 March 2025

167

Provided during year

(167

)

Balance at 28 February 2026

-