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REGISTERED NUMBER: 04862744 (England and Wales)









FDA UK LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






FDA UK LTD (REGISTERED NUMBER: 04862744)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FDA UK LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: P R Matthews





REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU





REGISTERED NUMBER: 04862744 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

FDA UK LTD (REGISTERED NUMBER: 04862744)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,896 25,630

CURRENT ASSETS
Debtors 5 2,518 1,011
Cash at bank 9,002 11,778
11,520 12,789
CREDITORS
Amounts falling due within one year 6 13,428 25,958
NET CURRENT LIABILITIES (1,908 ) (13,169 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,988

12,461

CREDITORS
Amounts falling due after more than one
year

7

(9,313

)

(13,650

)

PROVISIONS FOR LIABILITIES (3,234 ) (3,687 )
NET ASSETS/(LIABILITIES) 7,441 (4,876 )

CAPITAL AND RESERVES
Called up share capital 7,000 7,000
Retained earnings 441 (11,876 )
SHAREHOLDERS' FUNDS 7,441 (4,876 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

FDA UK LTD (REGISTERED NUMBER: 04862744)

BALANCE SHEET - continued
31 DECEMBER 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 director and authorised for issue on 2 September 2024 and were signed by:





P R Matthews - Director


FDA UK LTD (REGISTERED NUMBER: 04862744)

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

1. STATUTORY INFORMATION

FDA UK 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents the value of services provided during the year, excluding 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.
Freehold property - 10% on cost, 5% on cost and 2% on cost
Plant and machinery - 25% on cost, 15% on cost, 10% on cost and 7.5% on cost
Motor vehicles - 25% on cost

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to a deferred tax asset or liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

FDA UK LTD (REGISTERED NUMBER: 04862744)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 January 2023 37,585 93,950 14,250 145,785
Disposals - - (14,250 ) (14,250 )
At 31 December 2023 37,585 93,950 - 131,535
DEPRECIATION
At 1 January 2023 31,359 74,546 14,250 120,155
Charge for year 1,353 2,381 - 3,734
Eliminated on disposal - - (14,250 ) (14,250 )
At 31 December 2023 32,712 76,927 - 109,639
NET BOOK VALUE
At 31 December 2023 4,873 17,023 - 21,896
At 31 December 2022 6,226 19,404 - 25,630

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 2,518 1,011

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,680 4,680
Taxation and social security 7,156 40
Other creditors 1,592 21,238
13,428 25,958

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 9,313 13,650

FDA UK LTD (REGISTERED NUMBER: 04862744)

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

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
P R Matthews
Balance outstanding at start of year (18,958 ) (13,848 )
Amounts advanced 23,529 -
Amounts repaid (2,312 ) (5,110 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,259 (18,958 )