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Company Registration No. 12417317 (England and Wales)
Fernlea Farm Limited Unaudited accounts for the year ended 31 January 2026
Fernlea Farm Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Fernlea Farm Limited Company Information for the year ended 31 January 2026
Director
H W Rowcliffe
Company Number
12417317 (England and Wales)
Registered Office
LLOYDS BANK CHAMBERS HIGH STREET CREDITON EX17 3AH ENGLAND
Accountants
H W Martin & Co LLP Lloyds Bank Chambers High Street Crediton Devon EX17 3AH
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Fernlea Farm Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,210 
1,424 
Current assets
Debtors
5
71 
58 
Cash at bank and in hand
2,809 
853 
2,880 
911 
Creditors: amounts falling due within one year
6
(1,993)
(1,449)
Net current assets/(liabilities)
887 
(538)
Net assets
2,097 
886 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
2,087 
876 
Shareholders' funds
2,097 
886 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2026 and were signed on its behalf by
H W Rowcliffe Director Company Registration No. 12417317
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Fernlea Farm Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Fernlea Farm Limited is a private company, limited by shares, registered in England and Wales, registration number 12417317. The registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, EX17 3AH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2025
2,945 
At 31 January 2026
2,945 
Depreciation
At 1 February 2025
1,521 
Charge for the year
214 
At 31 January 2026
1,735 
Net book value
At 31 January 2026
1,210 
At 31 January 2025
1,424 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
71 
58 
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Fernlea Farm Limited Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
1,792 
988 
Other creditors
- 
198 
Loans from directors
201 
263 
1,993 
1,449 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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