REGISTERED NUMBER: 10052056 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Fermoie Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M F E Ephson

P I Helme

J W E Shawcross

SECRETARY:

Ms A Goodship

REGISTERED OFFICE:

Unit 8 Hertford Court

Marlborough Business Park

Marlborough

Wiltshire

SN8 4AW

REGISTERED NUMBER:

10052056 (England and Wales)

FIXED ASSETS

Intangible assets

4

11,506

12,386

Tangible assets

5

585,972

700,675

597,478

713,061

CURRENT ASSETS

Stocks

821,025

741,917

Debtors

6

1,007,880

817,306

Cash at bank

103,812

529,205

1,932,717

2,088,428

CREDITORS

Amounts falling due within one year

7

706,370

688,578

NET CURRENT ASSETS

1,226,347

1,399,850

TOTAL ASSETS LESS CURRENT LIABILITIES

1,823,825

2,112,911

CREDITORS

Amounts falling due after more than one year

8

(75,437

)

(116,633

)

PROVISIONS FOR LIABILITIES

(96,715

)

(120,757

)

NET ASSETS

1,651,673

1,875,521

CAPITAL AND RESERVES

Called up share capital

139,773

139,773

Capital redemption reserve

2,875

2,875

Retained earnings

1,509,025

1,732,873

1,651,673

1,875,521

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 26 October 2026 and were signed on its behalf by:

M F E Ephson - Director

1.	STATUTORY INFORMATION

Fermoie 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on straight line basis and 5% on a straight line basis

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2025 - 46 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 April 2025

and 31 March 2026

17,601

AMORTISATION

At 1 April 2025

5,215

Amortisation for year

880

At 31 March 2026

6,095

NET BOOK VALUE

At 31 March 2026

11,506

At 31 March 2025

12,386

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 April 2025

340,570

1,373,619

1,714,189

Additions

18,287

88,623

106,910

Disposals

-

(27,879

)

(27,879

)

At 31 March 2026

358,857

1,434,363

1,793,220

DEPRECIATION

At 1 April 2025

230,314

783,200

1,013,514

Charge for year

38,963

159,419

198,382

Eliminated on disposal

-

(4,648

)

(4,648

)

At 31 March 2026

269,277

937,971

1,207,248

NET BOOK VALUE

At 31 March 2026

89,580

496,392

585,972

At 31 March 2025

110,256

590,419

700,675

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

421,122

404,336

Amounts owed by group undertakings

433,058

302,483

Other debtors

49,597

49,597

Prepayments and accrued income

104,103

60,890

1,007,880

817,306

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

99,407

58,317

Trade creditors

353,418

406,870

Tax

84,179

146,674

Social security and other taxes

45,407

35,653

VAT

25,113

12,221

Other creditors

24,346

18,163

Accrued expenses

74,500

10,680

706,370

688,578

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

75,437

116,633

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

99,407

58,317

Between one and five years

75,437

116,633

174,844

174,950

Non-cancellable

operating leases

2026

2025

£

£

Within one year

201,436

196,351

Between one and five years

257,383

250,332

458,819

446,683