Fontaine Services Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 10609984

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	118,255		34,764
Cash at bank and in hand		96,259		43,351

		214,514		78,115
Creditors: Amounts Falling Due Within One Year	5	(22,492 )		(3,765 )

NET CURRENT ASSETS (LIABILITIES)			192,022		74,350

TOTAL ASSETS LESS CURRENT LIABILITIES			192,022		74,350

Creditors: Amounts Falling Due After More Than One Year	6		1		-

NET ASSETS			192,023		74,350

CAPITAL AND RESERVES
Called up share capital	7		1		1
Income Statement			192,022		74,349

SHAREHOLDERS' FUNDS			192,023		74,350

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr C A Zervudachi

Director

23/09/2025

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

1. General Information

Fontaine Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10609984 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

2.3. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and nonputtable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of income and retained earnings except when deferred in other comprehensive income as qualifying cash flow hedges.

2.5. Taxation

Tax is recognised in the statement of income and retained earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6. Presentation currency

These financial statements are presented in £ sterling, which is the functional currency of the Company and rounded to the nearest £.

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Fontaine Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.7. 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	117,392	15,842
Other debtors	2	18,922
VAT	861	-

	118,255	34,764

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	156	-
Corporation tax	18,644	600
Accruals and deferred income	3,380	3,165
Director's loan account	312	-

	22,492	3,765

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Trade creditors	(1 )	-

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mr Constantine Zervudachi	16,899	-	16,899	-	-

The above loan is unsecured, interest free and repayable on demand.

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