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REGISTERED NUMBER: 06305406 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

FISCUS LIMITED

FISCUS LIMITED (REGISTERED NUMBER: 06305406)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FISCUS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: A I Lawson
Mrs F Lawson





REGISTERED OFFICE: Prama House
267 Banbury Road
Summertown
Oxfordshire
OX2 7HT





REGISTERED NUMBER: 06305406 (England and Wales)





ACCOUNTANTS: Jamesons Limited
Jamesons House
Compton Way
Witney
OX28 3AB

FISCUS LIMITED (REGISTERED NUMBER: 06305406)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 928 2,760
Investments 5 8,929 7,951
9,857 10,711

CURRENT ASSETS
Debtors 6 146,372 179,187
Cash at bank and in hand 76,660 116,289
223,032 295,476
CREDITORS
Amounts falling due within one year 7 9,613 26,713
NET CURRENT ASSETS 213,419 268,763
TOTAL ASSETS LESS CURRENT LIABILITIES 223,276 279,474

PROVISIONS FOR LIABILITIES 418 524
NET ASSETS 222,858 278,950

CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 4,104 3,126
Retained earnings 218,654 275,724
SHAREHOLDERS' FUNDS 222,858 278,950

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

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

FISCUS LIMITED (REGISTERED NUMBER: 06305406)

BALANCE SHEET - continued
31 JULY 2024


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 Board of Directors and authorised for issue on 24 March 2025 and were signed on its behalf by:




A I Lawson - Director



Mrs F Lawson - Director


FISCUS LIMITED (REGISTERED NUMBER: 06305406)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Fiscus Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

FISCUS LIMITED (REGISTERED NUMBER: 06305406)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2023 9,291 15,397 24,688
Disposals (5,200 ) (6,554 ) (11,754 )
At 31 July 2024 4,091 8,843 12,934
DEPRECIATION
At 1 August 2023 6,859 15,069 21,928
Charge for year 365 197 562
Eliminated on disposal (3,930 ) (6,554 ) (10,484 )
At 31 July 2024 3,294 8,712 12,006
NET BOOK VALUE
At 31 July 2024 797 131 928
At 31 July 2023 2,432 328 2,760

5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1 August 2023 7,951
Revaluations 978
At 31 July 2024 8,929
NET BOOK VALUE
At 31 July 2024 8,929
At 31 July 2023 7,951

Cost or valuation at 31 July 2024 is represented by:

Listed
investments
£   
Valuation in 2022 3,177
Valuation in 2023 (226 )
Valuation in 2024 978
Cost 5,000
8,929

FISCUS LIMITED (REGISTERED NUMBER: 06305406)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 45,926 73,473
Amounts recoverable on contract 25,916 31,616
Other debtors 74,530 74,098
146,372 179,187

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,107 374
Taxation and social security 1,670 22,843
Other creditors 3,836 3,496
9,613 26,713

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Revaluation
reserve
£   
At 1 August 2023 3,126
Revaluation in year 978

At 31 July 2024 4,104

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors' subsisted during the years ended 31 July 2024 and 31 July 2023:

20242023
££

Balance outstanding at start of year53,352-
Amounts advanced90954,233
Amounts repaid(312)(881)
Amounts written off--
Amounts waived--
Balance outstanding at end of the year53,94953,352

The advances were interest free, unsecured and repayable on demand.