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REGISTERED NUMBER: 01204848 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MAY 2024

FOR

FISTRAL IMPEX LIMITED

FISTRAL IMPEX LIMITED (REGISTERED NUMBER: 01204848)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FISTRAL IMPEX LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: M R Baker
Mrs J A Baker





SECRETARY: Mrs J Baker





REGISTERED OFFICE: Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF





REGISTERED NUMBER: 01204848 (England and Wales)





AUDITORS: Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF

FISTRAL IMPEX LIMITED (REGISTERED NUMBER: 01204848)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,659 9,547
Investments 5 100 100
8,759 9,647

CURRENT ASSETS
Debtors 6 1,776,082 1,433,278
Cash at bank 288,097 360,107
2,064,179 1,793,385
CREDITORS
Amounts falling due within one year 7 1,579,608 1,381,869
NET CURRENT ASSETS 484,571 411,516
TOTAL ASSETS LESS CURRENT
LIABILITIES

493,330

421,163

CAPITAL AND RESERVES
Called up share capital 116,466 116,466
Retained earnings 376,864 304,697
SHAREHOLDERS' FUNDS 493,330 421,163

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 7 August 2025 and were signed on its behalf by:





Mrs J A Baker - Director


FISTRAL IMPEX LIMITED (REGISTERED NUMBER: 01204848)

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

1. STATUTORY INFORMATION

Fistral Impex 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 company's place of business is Unit 6006 Taylors End, Long Border Road, Stansted Airport, CM24 1RL.

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 comprises the value of goods and services supplied by the company, net of Value Added Tax.

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 - 25% reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% straight line

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.

FISTRAL IMPEX LIMITED (REGISTERED NUMBER: 01204848)

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

2. ACCOUNTING POLICIES - continued

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 14 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 21,326 26,282 71,170 34,516 153,294
Additions - 1,788 - - 1,788
At 31 May 2024 21,326 28,070 71,170 34,516 155,082
DEPRECIATION
At 1 June 2023 20,524 23,949 66,848 32,426 143,747
Charge for year 201 618 1,080 777 2,676
At 31 May 2024 20,725 24,567 67,928 33,203 146,423
NET BOOK VALUE
At 31 May 2024 601 3,503 3,242 1,313 8,659
At 31 May 2023 802 2,333 4,322 2,090 9,547


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 June 2023
and 31 May 2024 100
NET BOOK VALUE
At 31 May 2024 100
At 31 May 2023 100

The company owns 100 £1 ordinary shares in Stansted Airport Border Inspection Post Limited. This represents one sixth of the issued share capital of this company, which is registered in England and Wales. The shareholders' funds at 30 September 2023 £223,124 were £206,790 (2022 £206,790 and the profit for the year was £106,334 (2022 £104,526).

FISTRAL IMPEX LIMITED (REGISTERED NUMBER: 01204848)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,706,834 1,365,413
Other debtors 52,238 53,169
VAT 17,010 14,696
1,776,082 1,433,278

There is a legal agreement between the company and Stansted Airport Limited, that a sum of £11000 is placed on deposit at a joint stock bank of the landlord's choice.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,435,244 1,270,334
Corporation tax 40,090 19,121
Other creditors 84,274 92,414
Directors' current accounts 20,000 -
1,579,608 1,381,869

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mrs Sarah Elizabeth Warner FCCA (Senior Statutory Auditor)
for and on behalf of Bentens

9. ULTIMATE CONTROLLING PARTY

The Company is controlled by Mrs J Baker and Mr M Baker and his family interests.