Fontelunga Limited - Filleted accounts

Registered number

03832788

Fontelunga Limited

Unaudited Filleted Accounts

31 December 2025

Fontelunga Limited
Registered number:		03832788
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		304,605			281,094

Current assets
Debtors	4	227,705			228,722
Cash at bank and in hand		1,169			5,714
		228,874			234,436

Creditors: amounts falling due within one year	5	(176,476)			(132,254)

Net current assets			52,398			102,182

Total assets less current liabilities			357,003			383,276

Creditors: amounts falling due after more than one year	6		(111,470)			(136,598)



Net assets			245,533			246,678

Capital and reserves
Called up share capital			306,388			306,388
Other reserve			259,951			262,513
Profit and loss account			(320,806)			(322,223)

Shareholders' funds			245,533			246,678

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.




S Carey			P Kastelec			P Robinson
Director			Director			Director
Approved by the board on 24 September 2026

Fontelunga Limited
Notes to the Accounts
for the year ended 31 December 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:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			20% reducing balance
	Fixtures, fittings, tools and equipment			20% reducing balance
	Vehicles			20% 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	715,347		215,006		2,655		933,008
	Additions	4,368		36,513		-		40,881
	At 31 December 2025	719,715		251,519		2,655		973,889

	Depreciation
	At 1 January 2025	446,200		204,432		1,282		651,914
	Charge for the year	11,014		6,035		321		17,370
						-		-
	At 31 December 2025	457,214		210,467		1,603		669,284

	Net book value
	At 31 December 2025	262,501		41,052		1,052		304,605
	At 31 December 2024	269,147		10,574		1,373		281,094






4	Debtors					2025		2024
£							£

	Trade debtors					1,228		229
	Other debtors					226,477		228,493
						227,705		228,722


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

	Bank loans and overdrafts					100,322		49,524
	Trade creditors					28,356		30,842
	Taxation and social security costs					-		1,663
	Other creditors					47,798		50,225
						176,476		132,254


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					111,470		136,598


7	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					157,786		157,786

	The bank loan is secured against the freehold property.


8	Other reserves					2025		2024
£							£

	At 1 January 2025					262,513		259,290
	Other Reserves					(2,562)		3,223

	At 31 December 2025					259,951		262,513


9	Other information

	Fontelunga Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Studio 6
	6 Hornsey Street
	London
	N7 8GR