FELMOOR PARK LIMITED - Filleted accounts

Registered number

06591115

FELMOOR PARK LIMITED

Filleted Accounts

30 November 2025

FELMOOR PARK LIMITED
Registered number:		06591115
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,615,862			1,659,871
			1,615,862			1,659,871

Current assets
Debtors	4	-			17,549
Cash at bank and in hand		-			1,792
		-			19,341

Creditors: amounts falling due within one year	5	(276,308)			(418,462)

Net current assets / (liabilities)			(276,308)			(399,121)

Total assets less current liabilities			1,339,554			1,260,750

Creditors: amounts falling due after more than one year	6		(139,202)			-

Provisions for liabilities			(25,686)			(33,835)


Total Net assets (liabilities)			1,174,666			1,226,915

Capital and reserves
Called up share capital			330,005			330,005
Profit and loss account			844,661			896,910

Shareholders' funds			1,174,666			1,226,915

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.




Elizabeth Jane Best
Director
Approved by the board on 5 September 2026

FELMOOR PARK LIMITED
Notes to the Accounts
for the year ended 30 November 2025


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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	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:

	Land and buildings			1% on straight line
	Plant and machinery			20% onreducing balance
	Fixtures, fittings, tools and equipment			15% on reducing balance

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	1,506,080		416,621		201,293		2,123,994
	Additions	15,048		-		-		15,048
	Surplus on revaluation	-		-		-		-
	Disposals	-		(33,250)		-		(33,250)
	At 30 November 2025	1,521,128		383,371		201,293		2,105,792

	Depreciation
	At 1 December 2024	24,300		319,311		120,512		464,123
	Charge for the year	16,155		17,764		11,795		45,714
	Surplus on revaluation	-		-		-		-
	On disposals	-		(19,907)		-		(19,907)
	At 30 November 2025	40,455		317,168		132,307		489,930

	Net book value
	At 30 November 2025	1,480,673		66,203		68,986		1,615,862
	At 30 November 2024	1,481,780		97,310		80,781		1,659,871


4	Debtors					2025		2024
£							£

	Trade debtors					-		17,549
						-		17,549

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					44,085		103,235
	Other creditors					232,223		315,227
						276,308		418,462


6	Creditors: amounts falling due after one year					2025		2024
£							£
	Other creditors					139,202		-
						139,202		-

7	Controlling party
	The parent undertaking is Best Holdings (UK) Limited .Lynton House , 7-12 Tavistock Square ,London WC1H 9LT. The ultimate beneficial owner is Mr A W Best , Also , all trade was transferred to UK Properties Management Ltd on 1st July 2022, which is a subsidiary of Best Holdings (UK) Limited

8	Other information

	FELMOOR PARK LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	4th Floor 95 Gresham Street
	Gresham Street
	London
	England
	EC2V 7AB