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Company No: 10451182 (England and Wales)

# FULCRUM DILIGENCE LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

FULCRUM DILIGENCE LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

FULCRUM DILIGENCE LTD

## BALANCE SHEET

As at 31 March 2025
FULCRUM DILIGENCE LTD

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 20,616 |  | 19,528
Investments | 4 | 18,270 |  | 25,095
|  | 38,886 |  | 44,623
Current assets |  |  |  |
Debtors | 5 | 230,080 |  | 253,512
Cash at bank and in hand |  | 409,154 |  | 459,600
|  | 639,234 |  | 713,112
Creditors: amounts falling due within one year | 6 | ( 161,224) |  | ( 198,470)
Net current assets |  | 478,010 |  | 514,642
Total assets less current liabilities |  | 516,896 |  | 559,265
Net assets |  | 516,896 |  | 559,265
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 516,796 |  | 559,165
Total shareholders' funds |  | 516,896 |  | 559,265

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Fulcrum Diligence Ltd (registered number: 10451182) were approved and authorised for issue by the Board of Directors on 02 September 2025. They were signed on its behalf by:

R Corn Director |

FULCRUM DILIGENCE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
FULCRUM DILIGENCE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Fulcrum Diligence Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Shard, 32 London Bridge Street, London, SE1 9SG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when:
The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 3 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Office equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

##### Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 14 |  | 9

#### 3. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 41,670 |  | 41,670
Additions | 9,945 |  | 9,945
At 31 March 2025 | 51,615 |  | 51,615
Accumulated depreciation |  |  |
At 01 April 2024 | 22,142 |  | 22,142
Charge for the financial year | 8,857 |  | 8,857
At 31 March 2025 | 30,999 |  | 30,999
Net book value |  |  |
At 31 March 2025 | 20,616 |  | 20,616
At 31 March 2024 | 19,528 |  | 19,528

#### 4. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 April 2024 | 25,095 |  | 25,095
Movement in fair value | ( 6,825) |  | ( 6,825)
At 31 March 2025 | 18,270 |  | 18,270
Carrying value at 31 March 2025 | 18,270 |  | 18,270
Carrying value at 31 March 2024 | 25,095 |  | 25,095

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 176,406 |  | 210,621
Other debtors | 53,674 |  | 42,891
| 230,080 |  | 253,512

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 11,133 |  | 5,796
Taxation and social security | 120,785 |  | 168,005
Other creditors | 29,306 |  | 24,669
| 161,224 |  | 198,470

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
55 Ordinary shares of £ 1.00 each | 55 |  | 55
35 A Ordinary shares of £ 1.00 each | 35 |  | 35
10 B Ordinary shares of £ 1.00 each | 10 |  | 10
| 100 |  | 100