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REGISTERED NUMBER: 11290742 (England and Wales)















Fourier Ltd

Unaudited Financial Statements

for the period

1 April 2023 to 31 December 2023






Fourier Ltd (Registered number: 11290742)

Contents of the Financial Statements
for the period 1 April 2023 to 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Fourier Ltd

Company Information
for the period 1 April 2023 to 31 December 2023







Directors: A Rehman
S J Wescott





Registered office: 8 Millers Close
Hersham
Walton Upon Thames
KT12 5BF





Registered number: 11290742 (England and Wales)





Accountants: Cooper Parry
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

Fourier Ltd (Registered number: 11290742)

Balance Sheet
31 December 2023

2023 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 5,656 6,311

Current assets
Debtors 5 309,537 816,575
Cash at bank 178,104 185,425
487,641 1,002,000
Creditors
Amounts falling due within one year 6 80,445 333,853
Net current assets 407,196 668,147
Total assets less current liabilities 412,852 674,458

Provisions for liabilities 1,414 1,199
Net assets 411,438 673,259

Capital and reserves
Called up share capital 7 4 4
Retained earnings 411,434 673,255
Shareholders' funds 411,438 673,259

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2024 and were signed on its behalf by:





A Rehman - Director


Fourier Ltd (Registered number: 11290742)

Notes to the Financial Statements
for the period 1 April 2023 to 31 December 2023


1. Statutory information

Fourier 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, being commission income, represents the fair value of the consideration received for services
rendered during the normal course of business, and is stated net of VAT.

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

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from the bank and other third parties, loans to related parties, and investment in ordinary shares.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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

Fourier Ltd (Registered number: 11290742)

Notes to the Financial Statements - continued
for the period 1 April 2023 to 31 December 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.

Going concern
The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

3. Employees and directors

The average number of employees during the period was 24 (2023 - 25 ) .

4. Tangible fixed assets
Computer
equipment
£
Cost
At 1 April 2023 15,430
Additions 2,597
At 31 December 2023 18,027
Depreciation
At 1 April 2023 9,119
Charge for period 3,252
At 31 December 2023 12,371
Net book value
At 31 December 2023 5,656
At 31 March 2023 6,311

5. Debtors: amounts falling due within one year
2023 2023
£ £
Trade debtors 182,799 749,439
Amounts owed by group undertakings 426 -
Other debtors 126,312 67,136
309,537 816,575

6. Creditors: amounts falling due within one year
2023 2023
£ £
Bank loans and overdrafts - 10
Trade creditors 62,003 92,622
Taxation and social security 15,441 237,283
Other creditors 3,001 3,938
80,445 333,853

Fourier Ltd (Registered number: 11290742)

Notes to the Financial Statements - continued
for the period 1 April 2023 to 31 December 2023


7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2023
value: £ £
4 Ordinary £1 4 4