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Registered Number: 15362358
England and Wales

 

 

 

FISTOP LTD


Abridged Accounts
 


Period of accounts

Start date: 19 December 2023

End date: 31 December 2024
Report to the directors on the preparation of the unaudited statutory accounts of FISTOP LTD for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FISTOP LTD for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of FISTOP LTD, as a body, in accordance with the terms of our engagement letter dated 22 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of FISTOP LTD and state those matters that we have agreed to state to the Board of Directors of FISTOP LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FISTOP LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that FISTOP LTD 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 or loss of FISTOP LTD.You consider that FISTOP LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of FISTOP LTD. 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 financial statements 31 December 2024.



....................................................

NI-CCOUNTING LTD

4 Heathfield Cottages Argent Street
Argent Street
GRAYS
RM17 6GG
22 April 2025
1
 
 
Notes
 
2024
£
Current assets    
Debtors 10,729 
Cash at bank and in hand 15,713 
26,442 
Creditors: amount falling due within one year (3,556)
Net current assets 22,886 
 
Total assets less current liabilities 22,886 
Net assets 22,886 
 

Capital and reserves
   
Profit and loss account 22,886 
Shareholders' funds 22,886 
 


For the period ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 April 2025 and were signed by:


-------------------------------
Bogdan Laurentiu CIUREANU
Director
2
General Information
FISTOP LTD is a private company, limited by shares, registered in England and Wales, registration number 15362358, registration address 12 Ypres Road, Colchester, CO2 7UW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the profit and loss account.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
2.

Average number of employees

Average number of employees during the period was 1.
3