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Registered number: SC671635
Fountainwell Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC671635
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 - 815
- 815
CURRENT ASSETS
Debtors 5 - 50,000
Cash at bank and in hand 24,522 54,778
24,522 104,778
NET CURRENT ASSETS (LIABILITIES) 24,522 104,778
TOTAL ASSETS LESS CURRENT LIABILITIES 24,522 105,593
NET ASSETS 24,522 105,593
CAPITAL AND RESERVES
Called up share capital 525 525
Capital redemption reserve 475 475
Profit and Loss Account 23,522 104,593
SHAREHOLDERS' FUNDS 24,522 105,593
Page 1
Page 2
For the year ending 31 March 2024 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
Mr David Johnstone
Director
4 April 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fountainwell Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is SC671635 . The registered office is C/O Ligo, 176 Bath Street, Glasgow, Scotland, G2 4HG.
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.
As explained in the directors’ report, the director do not consider Fountainwell Limited to be a going concern and therefore have prepared the financial statements on the break up basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.3. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually. 
3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 1 2
1 2
Page 3
Page 4
4. Investments
Other
£
Cost
As at 1 April 2023 815
Disposals (815 )
As at 31 March 2024 -
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 815
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings - 50,000
- 50,000
Page 4