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REGISTERED NUMBER: 14081661 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2025

for

FPS Commercial Ltd

FPS Commercial Ltd (Registered number: 14081661)

Contents of the Financial Statements
for the Year Ended 31 May 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FPS Commercial Ltd

Company Information
for the Year Ended 31 May 2025







DIRECTOR: P R Scott





SECRETARY:





REGISTERED OFFICE: 42 Marina Drive
Dunstable
Bedfordshire
LU6 2AH





REGISTERED NUMBER: 14081661 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

FPS Commercial Ltd (Registered number: 14081661)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 35,692 38,266

CURRENT ASSETS
Debtors 5 10,000 10,000
Cash at bank 20,709 32,870
30,709 42,870
CREDITORS
Amounts falling due within one year 6 10,923 13,171
NET CURRENT ASSETS 19,786 29,699
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,478

67,965

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 55,378 67,865
55,478 67,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

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 5 June 2025 and were signed by:





P R Scott - Director


FPS Commercial Ltd (Registered number: 14081661)

Notes to the Financial Statements
for the Year Ended 31 May 2025


1. STATUTORY INFORMATION

FPS Commercial 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

FPS Commercial Ltd (Registered number: 14081661)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 June 2024 46,966 2,064 49,030
Additions - 7,448 7,448
At 31 May 2025 46,966 9,512 56,478
DEPRECIATION
At 1 June 2024 9,388 1,376 10,764
Charge for year 9,334 688 10,022
At 31 May 2025 18,722 2,064 20,786
NET BOOK VALUE
At 31 May 2025 28,244 7,448 35,692
At 31 May 2024 37,578 688 38,266

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Other debtors 10,000 10,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Tax 5,725 7,731
VAT 4,198 4,440
Accrued expenses 1,000 1,000
10,923 13,171

7. RELATED PARTY DISCLOSURES

The company is controlled by the company director.