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Registered number: 13440539
First-Rate Fibre Limited
Financial Statements
For The Year Ended 30 June 2025
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
First-Rate Fibre Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
First-Rate Fibre Limited
Accountant's Report
For The Year Ended 30 June 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of First-Rate Fibre Limited For The Year Ended 30 June 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of First-Rate Fibre Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of First-Rate Fibre Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of First-Rate Fibre Limited and state those matters that we have agreed to state to the director of First-Rate Fibre Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than First-Rate Fibre Limited and its director as a body for our work or for this report.
It is your duty to ensure that First-Rate Fibre Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of First-Rate Fibre Limited . You consider that First-Rate Fibre Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of First-Rate Fibre Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30th September 2025

Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
First-Rate Fibre Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 13440539

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,396 |  | 13,934
|  |  | 10,396 |  | 13,934
CURRENT ASSETS
Debtors |  | 7,698 |  | 2,056 |
Cash at bank and in hand |  | 19,360 |  | 91,656 |
|  | 27,058 |  | 93,712 |
Creditors: Amounts Falling Due Within One Year |  | (8,703 ) |  | (18,942 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,355 |  | 74,770
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,751 |  | 88,704
Creditors: Amounts Falling Due After More Than One Year |  |  | (5,362 ) |  | (8,160 )
NET ASSETS |  |  | 23,389 |  | 80,544
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 23,388 |  | 80,543
SHAREHOLDERS' FUNDS |  |  | 23,389 |  | 80,544

Page 2
Page 3
First-Rate Fibre Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board

Mr Connor Jones Director
30th September 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
First-Rate Fibre Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
First-Rate Fibre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13440539 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
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
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Computer Equipment | 33% Straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 4
Page 5
First-Rate Fibre Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 714 | 17,290 | 977 | 18,981
Additions | - | - | 205 | 205
As at 30 June 2025 | 714 | 17,290 | 1,182 | 19,186
Depreciation
As at 1 July 2024 | 178 | 4,323 | 546 | 5,047
Provided during the period | 134 | 3,241 | 368 | 3,743
As at 30 June 2025 | 312 | 7,564 | 914 | 8,790
Net Book Value
As at 30 June 2025 | 402 | 9,726 | 268 | 10,396
As at 1 July 2024 | 536 | 12,967 | 431 | 13,934

Page 5