1 August 2022 false No description of principal activity Taxfiler 2024.1 NI646891business:PrivateLimitedCompanyLtd2022-08-012023-07-31 NI6468912022-07-31 NI6468912022-08-012023-07-31 NI646891business:AuditExemptWithAccountantsReport2022-08-012023-07-31 NI646891business:FilletedAccounts2022-08-012023-07-31 NI6468912023-07-31 NI646891business:Director12022-08-012023-07-31 NI646891business:Director22022-08-012023-07-31 NI6468912022-07-31 NI646891core:WithinOneYear2023-07-31 NI646891core:WithinOneYear2022-07-31 NI646891core:AfterOneYear2023-07-31 NI646891core:AfterOneYear2022-07-31 NI646891core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 NI646891core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 NI646891core:PreviouslyStatedAmount2023-07-31 NI646891core:PreviouslyStatedAmount2022-07-31 NI646891business:SmallEntities2022-08-012023-07-31 NI646891countries:NorthernIreland2022-08-012023-07-31 NI646891core:Goodwill2022-07-31 NI646891core:Goodwill2023-07-31 NI646891core:PlantMachinery2022-07-31 NI646891core:MotorVehicles2022-07-31 NI646891core:FurnitureFittings2022-07-31 NI646891core:ComputerEquipment2022-07-31 NI646891core:PlantMachinery2022-08-012023-07-31 NI646891core:MotorVehicles2022-08-012023-07-31 NI646891core:FurnitureFittings2022-08-012023-07-31 NI646891core:ComputerEquipment2022-08-012023-07-31 NI646891core:PlantMachinery2023-07-31 NI646891core:MotorVehicles2023-07-31 NI646891core:FurnitureFittings2023-07-31 NI646891core:ComputerEquipment2023-07-31 NI6468912021-08-012022-07-31 iso4217:GBP xbrli:pure
Company Registration No. NI646891 (Northern Ireland)
FCS Services Limited Unaudited accounts for the year ended 31 July 2023
FCS Services Limited Unaudited accounts Contents
Page
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FCS Services Limited Company Information for the year ended 31 July 2023
Directors
John Lorimer Simon Gage
Company Number
NI646891 (Northern Ireland)
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FCS Services Limited Accountants' report
Accountants' report to the board of directors of FCS Services Limited on the preparation of the unaudited statutory accounts for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FCS Services Limited for the year ended 31 July 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of FCS Services Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of FCS Services Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FCS Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that FCS Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of FCS Services Limited. You consider that FCS Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of FCS Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
20 March 2024
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FCS Services Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
100,000 
100,000 
Tangible assets
48,812 
57,697 
148,812 
157,697 
Current assets
Debtors
229,949 
292,164 
Cash at bank and in hand
20,271 
65,769 
250,220 
357,933 
Creditors: amounts falling due within one year
(174,151)
(199,519)
Net current assets
76,069 
158,414 
Total assets less current liabilities
224,881 
316,111 
Creditors: amounts falling due after more than one year
(93,441)
(190,010)
Net assets
131,440 
126,101 
Capital and reserves
Profit and loss account
131,440 
126,101 
Shareholders' funds
131,440 
126,101 
For the year ending 31 July 2023 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 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 of Directors and authorised for issue on 20 March 2024 and were signed on its behalf by
John Lorimer Director Company Registration No. NI646891
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FCS Services Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
FCS Services Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI646891.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2022
100,000 
At 31 July 2023
100,000 
Amortisation
At 1 August 2022
- 
At 31 July 2023
- 
Net book value
At 31 July 2023
100,000 
At 31 July 2022
100,000 
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FCS Services Limited Notes to the Accounts for the year ended 31 July 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2022
17,491 
54,095 
265 
5,753 
77,604 
Additions
748 
- 
- 
- 
748 
At 31 July 2023
18,239 
54,095 
265 
5,753 
78,352 
Depreciation
At 1 August 2022
14,037 
4,675 
265 
930 
19,907 
Charge for the year
3,648 
5,410 
- 
575 
9,633 
At 31 July 2023
17,685 
10,085 
265 
1,505 
29,540 
Net book value
At 31 July 2023
554 
44,010 
- 
4,248 
48,812 
At 31 July 2022
3,454 
49,420 
- 
4,823 
57,697 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
195,979 
288,739 
Other debtors
1,394 
3,425 
197,373 
292,164 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
32,576 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
(292)
7,717 
VAT
34,854 
36,515 
Obligations under finance leases and hire purchase contracts
- 
7,976 
Trade creditors
122,032 
104,912 
Taxes and social security
10,080 
14,515 
Other creditors
6,113 
3,520 
Accruals
1,364 
1,364 
Deferred income
- 
23,000 
174,151 
199,519 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
31,569 
49,522 
Obligations under finance leases and hire purchase contracts
27,953 
32,270 
Amounts owed to group undertakings and other participating interests
(67,957)
- 
Other creditors
1,876 
8,218 
Loans from directors
100,000 
100,000 
93,441 
190,010 
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FCS Services Limited Notes to the Accounts for the year ended 31 July 2023
9
Average number of employees
During the year the average number of employees was 6 (2022: 6).
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