IRIS Accounts Production v23.3.0.418 02435190 Board of Directors Board of Directors 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh024351902022-10-31024351902023-10-31024351902022-11-012023-10-31024351902021-10-31024351902021-11-012022-10-31024351902022-10-3102435190ns10:Originalns15:EnglandWales2022-11-012023-10-3102435190ns14:PoundSterlingns10:Original2022-11-012023-10-3102435190ns10:Originalns10:Director12022-11-012023-10-3102435190ns10:Original2022-11-012023-10-3102435190ns10:Originalns10:Director22022-11-012023-10-3102435190ns10:Original2023-10-3102435190ns10:Originalns10:PrivateLimitedCompanyLtd2022-11-012023-10-3102435190ns10:Originalns10:SmallEntities2022-11-012023-10-3102435190ns10:Originalns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3102435190ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3102435190ns10:SmallCompaniesRegimeForAccountsns10:Original2022-11-012023-10-3102435190ns10:Originalns10:FullAccounts2022-11-012023-10-3102435190ns10:CompanySecretary1ns10:Original2022-11-012023-10-3102435190ns10:Originalns10:RegisteredOffice2022-11-012023-10-3102435190ns10:Original2022-10-3102435190ns10:Originalns5:CurrentFinancialInstruments2023-10-3102435190ns10:Originalns5:CurrentFinancialInstruments2022-10-3102435190ns5:ShareCapitalns10:Original2023-10-3102435190ns5:ShareCapitalns10:Original2022-10-3102435190ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-10-3102435190ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-10-3102435190ns10:Originalns5:FurnitureFittings2022-11-012023-10-3102435190ns10:Originalns5:ComputerEquipment2022-11-012023-10-3102435190ns10:Original2021-11-012022-10-3102435190ns10:Originalns5:FurnitureFittings2022-10-3102435190ns10:Originalns5:ComputerEquipment2022-10-3102435190ns10:Original2022-10-3102435190ns10:Originalns5:FurnitureFittings2023-10-3102435190ns10:Originalns5:ComputerEquipment2023-10-3102435190ns10:Originalns5:FurnitureFittings2022-10-3102435190ns10:Originalns5:ComputerEquipment2022-10-3102435190ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3102435190ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31
REGISTERED NUMBER: 02435190 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

FCS BUILDING DESIGN CONSULTANTS LTD

FCS BUILDING DESIGN CONSULTANTS LTD (REGISTERED NUMBER: 02435190)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FCS BUILDING DESIGN CONSULTANTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: Mr G C Cordier
Mr M Jenkins





SECRETARY: Mr G C Cordier





REGISTERED OFFICE: E1 East Court
South Park Business Village
Enterprise Road
Maidstone
Kent
ME15 6JF





REGISTERED NUMBER: 02435190 (England and Wales)





ACCOUNTANTS: Stephen Hill Partnership Limited
139-141 Watling Street
Gillingham
Kent
ME7 2YY

FCS BUILDING DESIGN CONSULTANTS LTD (REGISTERED NUMBER: 02435190)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,821 4,317

CURRENT ASSETS
Debtors 5 6,498 3,648
Cash at bank 92,097 149,358
98,595 153,006
CREDITORS
Amounts falling due within one year 6 24,360 49,424
NET CURRENT ASSETS 74,235 103,582
TOTAL ASSETS LESS CURRENT
LIABILITIES

80,056

107,899

PROVISIONS FOR LIABILITIES 818 818
NET ASSETS 79,238 107,081

CAPITAL AND RESERVES
Called up share capital 450 450
Retained earnings 78,788 106,631
SHAREHOLDERS' FUNDS 79,238 107,081

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

FCS BUILDING DESIGN CONSULTANTS LTD (REGISTERED NUMBER: 02435190)

BALANCE SHEET - continued
31 OCTOBER 2023


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 31 January 2024 and were signed on its behalf by:




Mr M Jenkins - Director



Mr G C Cordier - Director


FCS BUILDING DESIGN CONSULTANTS LTD (REGISTERED NUMBER: 02435190)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

FCS Building Design Consultants ltd 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 and value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

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.

FCS BUILDING DESIGN CONSULTANTS LTD (REGISTERED NUMBER: 02435190)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

2. ACCOUNTING POLICIES - continued

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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.

Creditors
Short term creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2022 69,024 72,536 141,560
Additions - 4,686 4,686
At 31 October 2023 69,024 77,222 146,246
DEPRECIATION
At 1 November 2022 68,767 68,476 137,243
Charge for year 64 3,118 3,182
At 31 October 2023 68,831 71,594 140,425
NET BOOK VALUE
At 31 October 2023 193 5,628 5,821
At 31 October 2022 257 4,060 4,317

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,850 -
Other debtors 3,648 3,648
6,498 3,648

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 12,488 45,173
Other creditors 11,872 4,251
24,360 49,424