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Registered number: 02965328









FOS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
FOS LIMITED
REGISTERED NUMBER: 02965328

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2024
2023
2023
£
£
£
£

  

Current assets
  

Current asset investments
 4 
100,000
138,808

Cash at bank and in hand
 5 
45,611
56,743

  
145,611
195,551

Creditors: amounts falling due within one year
 6 
(119,277)
(123,724)

Net current assets
  
 
 
26,334
 
 
71,827

Total assets less current liabilities
  
26,334
71,827

  

Net assets
  
26,334
71,827


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
26,332
71,825

  
26,334
71,827


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 June 2025.


J E Frost
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
FOS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

FOS Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 3 Poultney Close, Shenley, Radlett, England, WD7 9JH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue comprises the company’s share of profit distributions received from investments in theatrical productions and are recognised in the period the distribution is confirmed by the producer of the theatrical production. 

 
2.3

Investments in productions

Investments in productions are initially recognised at cost and are subsequently recognised at the recoupable amount at the reporting date being the amount invested less amounts recovered, plus anticipated profits and after making provision for losses where recovery of outstanding investments in full is not anticipated. Net surplus' on investments in productions are recognised as income within the Statement of income and retained earnings.  Net shortfalls on investments in productions are recognised as expenditure within the Statement of income and retained earnings.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 2

 
FOS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Current asset investments

2024
2023
£
£

Investment in productions
100,000
138,808

100,000
138,808



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
45,611
56,743

45,611
56,743



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
95,874
99,561

Other creditors
20,763
21,763

Accruals
2,640
2,400

119,277
123,724



7.


Related party transactions

At the balance sheet date, creditors include £116,637 (2023: £121,324) owed to one of the directors and a company in which they have an interest.


8.


Controlling party

Throughout the period the company's immediate parent undertaking was Frost Enterprises PTY Ltd and the ultimate controlling party was the director, J E Frost.

 
Page 3