Fell Systems Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06015967

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,131		2,688

			2,131		2,688
CURRENT ASSETS
Debtors	5	25,414		130,070
Investments	6	146,557		31,554
Cash at bank and in hand		20,282		39,128

		192,253		200,752
Creditors: Amounts Falling Due Within One Year	7	(90,741 )		(92,836 )

NET CURRENT ASSETS (LIABILITIES)			101,512		107,916

TOTAL ASSETS LESS CURRENT LIABILITIES			103,643		110,604

NET ASSETS			103,643		110,604

CAPITAL AND RESERVES
Called up share capital	8		6		6
Profit and Loss Account			103,637		110,598

SHAREHOLDERS' FUNDS			103,643		110,604

Page 1

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Fell Systems Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr David Robson Director	Mrs Susan Robson Director
12/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Fell Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06015967 . The registered office is Town End Barn, Little Asby, Appleby, Cumbria, CA16 6QE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20%
Computer Equipment	20%

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	40,724	3,988	44,712
Additions	-	200	200

As at 31 January 2026	40,724	4,188	44,912

Depreciation
As at 1 February 2025	38,226	3,798	42,024
Provided during the period	500	257	757

As at 31 January 2026	38,726	4,055	42,781

Net Book Value
As at 31 January 2026	1,998	133	2,131

As at 1 February 2025	2,498	190	2,688

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Fell Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	(528 )	70
Due after more than one year
Amounts owed by Methera Global Communications Limited	25,942	130,000

	25,414	130,070

6. Current Asset Investments

	2026	2025
	£	£
Shares in subsidiaries	1,500	1,500
Own shares, held for sale	145,057	30,054

	146,557	31,554

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	142	-
Other taxes and social security	42	128
Accruals and deferred income	672	648
Directors' loan accounts	89,885	92,060

	90,741	92,836

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	6	6

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