Registered number: 11709405
UNAUDITED
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024
FISARU LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FISARU LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR THE YEAR ENDED 31 DECEMBER 2024
2nd Floor Heathmans House
19 Heathmans Road
SW6 4TJ
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FISARU LIMITED
REGISTERED NUMBER: 11709405
BALANCE SHEET
AS AT 31 DECEMBER 2024
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 income statement 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 30 September 2025 .
The notes on pages 3 to 5 form part of these financial statements.
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FISARU LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Fisaru Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 11709405 and its registered address is 2nd Floor Heathmans House, 19 Heathmans Road, London, United Kingdom, SW6 4TJ.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:
The preparation of the financial statements require management to make judgements, estimates and assumptions that affect the amounts reported.These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising
from changes in fair value is recognised in the profit and loss.
from changes in fair value is recognised in the profit and loss.
Taxation for the year compromises current and deferred tax. Tax is recognized 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.
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.
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FISARU LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
Deferred tax is recognized in respect of all timing differences that have originated but not reserved 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.
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.
The average number of employees during this year was 2 (2023-2).
No liability to UK corporation tax arose for the year ended 31 December 2024 nor for the year ended 31 December 2023.
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FISARU LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
These accounts have been prepared on the going concern basis, on the understanding that the director will continue to financially support the company during this period.
Included in other creditors is a balance of £53,326 (2023: £51,719) which has been loaned to the company by the directors. The loans are interest free, unsecured and repayable on demand.
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