| REGISTERED NUMBER: |
| Fatra U.K. Limited |
| Financial Statements for the Year Ended 31 March 2025 |
| REGISTERED NUMBER: |
| Fatra U.K. Limited |
| Financial Statements for the Year Ended 31 March 2025 |
| Fatra U.K. Limited (Registered number: 03334094) |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Fatra U.K. Limited |
| Company Information |
| for the Year Ended 31 March 2025 |
| Directors: |
| Registered office: |
| Registered number: |
| Auditors: |
| 5th Floor Hodge House |
| 114-116 St Mary Street |
| Cardiff |
| CF10 1DY |
| Fatra U.K. Limited (Registered number: 03334094) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital |
| Revaluation reserve | 9 |
| Retained earnings |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Fatra U.K. Limited (Registered number: 03334094) |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 1. | Statutory information |
| Fatra U.K. Limited is a |
| 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Revenue from the sale of goods is recognised when the significant risks and rwards of ownership have passed to the buyer, the amount can be measured reliably and it is probable that economic benefits will flow to the entity. |
| Revenue from contracts is recognised by reference to the relevant stage of completion, providing this can be estimated reliably. The stage of completion is calculated by comparing costs incurred as a proportion of total costs. |
| Tangible fixed assets |
| Long leasehold | - |
| Improvements to property | - |
| Plant and machinery | - |
| Motor vehicles | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| 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 |
| Fatra U.K. Limited (Registered number: 03334094) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 4. | Tangible fixed assets |
| Improvements |
| Long | to | Plant and | Motor |
| leasehold | property | machinery | vehicles | Totals |
| £ | £ | £ | £ | £ |
| Cost |
| At 1 April 2024 |
| Disposals | ( |
) | ( |
) |
| At 31 March 2025 |
| Depreciation |
| At 1 April 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2025 |
| Net book value |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Directors' current accounts | 1,324 | 287 |
| Prepayments |
| 6. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Finance leases (see note 8) |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 529,503 | 466,946 |
| Directors' current accounts | 1,206 | 625 |
| Accruals and deferred income |
| 7. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Finance leases (see note 8) |
| Fatra U.K. Limited (Registered number: 03334094) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 8. | Leasing agreements |
| Minimum lease payments fall due as follows: |
| Finance leases |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 9. | Reserves |
| Revaluation |
| reserve |
| £ |
| At 1 April 2024 |
| Depreciation on revalued |
| tangible fixed assets | (1,153 | ) |
| At 31 March 2025 |
| 10. | Disclosure under Section 444(5B) of the Companies Act 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 11. | Directors' advances, credits and guarantees |
| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| Fatra U.K. Limited (Registered number: 03334094) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 11. | Directors' advances, credits and guarantees - continued |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| 12. | Financial commitments, guarantees and contingent liabilities |
| The company offers guarantees of 15 to 30 years (which are covered by solvency insurance for 15 years from completion of work) on many of the roofing contracts undertaken and as such, there is a contingent liability in respect of future claims. No provision has been made for these as it is not considered practicable to make an estimate due to the uncertainties of climatic conditions and the extent of remedial works required. The directors are not aware of any circumstances which could rise to abnormally high or material claims. |