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REGISTERED NUMBER: 09211088















FC ARCHITECTURAL LIMITED

Unaudited Financial Statements

for the Period 1 May 2023 to 31 October 2024






FC ARCHITECTURAL LIMITED (REGISTERED NUMBER: 09211088)






Contents of the Financial Statements
for the Period 1 May 2023 to 31 October 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


FC ARCHITECTURAL LIMITED

Company Information
for the Period 1 May 2023 to 31 October 2024







DIRECTORS: Mr P Little
Mr H Woodlock
Mr J R Rollinson
Mr P D Berry





REGISTERED OFFICE: Vincent Court
Hubert Street
Birmingham
England
B6 4BA





REGISTERED NUMBER: 09211088





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

FC ARCHITECTURAL LIMITED (REGISTERED NUMBER: 09211088)

Abridged Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 15,125 25,250
Tangible assets 4 179,451 77,358
194,576 102,608

CURRENT ASSETS
Stocks 160,116 219,086
Debtors 1,217,701 1,372,249
Cash at bank 6,242 13,477
1,384,059 1,604,812
CREDITORS
Amounts falling due within one year 1,269,058 1,293,356
NET CURRENT ASSETS 115,001 311,456
TOTAL ASSETS LESS CURRENT
LIABILITIES

309,577

414,064

CREDITORS
Amounts falling due after more than one
year

-

(102,390

)

PROVISIONS FOR LIABILITIES (19,345 ) (22,011 )
NET ASSETS 290,232 289,663

CAPITAL AND RESERVES
Called up share capital 504 504
Share premium 127,746 127,746
Retained earnings 161,982 161,413
290,232 289,663

FC ARCHITECTURAL LIMITED (REGISTERED NUMBER: 09211088)

Abridged Balance Sheet - continued
31 October 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 January 2025 and were signed on its behalf by:





Mr H Woodlock - Director


FC ARCHITECTURAL LIMITED (REGISTERED NUMBER: 09211088)

Notes to the Financial Statements
for the Period 1 May 2023 to 31 October 2024

1. 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, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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 period 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.

FC ARCHITECTURAL LIMITED (REGISTERED NUMBER: 09211088)

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 October 2024

1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 44 (2023 - 43 ) .

3. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 31 October 2024 31,042
AMORTISATION
At 1 May 2023 5,792
Amortisation for period 10,125
At 31 October 2024 15,917
NET BOOK VALUE

At 31 October 2024 15,125
At 30 April 2023 25,250

FC ARCHITECTURAL LIMITED (REGISTERED NUMBER: 09211088)

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 October 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 197,340
Additions 157,572
At 31 October 2024 354,912
DEPRECIATION
At 1 May 2023 119,982
Charge for period 55,479
At 31 October 2024 175,461
NET BOOK VALUE
At 31 October 2024 179,451
At 30 April 2023 77,358

5. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans - 55,556

Amounts falling due between one and two years:
Bank loans - 1-2 years - 55,556

Amounts falling due between two and five years:
Bank loans - 2-5 years - 46,834

6. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 137,181 118,965
Between one and five years 480,134 138,165
617,315 257,130

7. SECURED DEBTS

Other Creditors includes an invoice finance liability of £396,584 (April 2023 - £296,537) which is secured on the book debts of the company

All other bank loans were repaid during the accounting period to October 2024