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Registration number: 09002795

FOGA System UK Limited
Director's Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

FOGA System UK Limited

(Registration number: 09002795)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 1,493 | 3,836
Current assets |  |  |
Stocks |  | 176,738 | 161,695
Debtors | 4 | 201,876 | 197,040
Cash at bank and in hand |  | 566,719 | 573,950
|  | 945,333 | 932,685
Creditors: Amounts falling due within one year | 5 | (137,857) | (137,920)
Net current assets |  | 807,476 | 794,765
Total assets less current liabilities |  | 808,969 | 798,601
Provisions for liabilities |  | (373) | (1,100)
Net assets |  | 808,596 | 797,501
Capital and reserves |  |  |
Called up share capital |  | 50,000 | 50,000
Retained earnings |  | 758,596 | 747,501
Shareholders' funds |  | 808,596 | 797,501

For the financial 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 4 November 2025

.........................................

M Pearson

Director

FOGA System UK Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

1 | Accounting policies

Statutory information

FOGA System UK Limited is a private company, limited by shares, domiciled in England and Wales, company number 09002795. The registered office is at LKH Industrial Estate, Tickhill Road, Balby, Doncaster, DN4 8QG.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

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 sales/value added tax, returns, rebates and discounts. Turnover is recognised when the goods have been delivered.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

FOGA System UK Limited

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

1 | Accounting policies (continued)

Deferred tax shall be recognised in respect of all timing differences at the reporting date, except as otherwise required by FRS102. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that 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 income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Unrelieved tax losses and other deferred tax assets shall be 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% Straight line
Fixtures and fittings | 25% Straight line
Office equipment | 25% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2024 - 10).

FOGA System UK Limited

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

3 | Tangible assets

| Furniture, fittings and equipment £ | Plant and machinery £ | Total £
Cost or valuation
At 1 July 2024 | 14,099 | 152,726 | 166,825
At 30 June 2025 | 14,099 | 152,726 | 166,825
Depreciation
At 1 July 2024 | 11,383 | 151,606 | 162,989
Charge for the year | 1,223 | 1,120 | 2,343
At 30 June 2025 | 12,606 | 152,726 | 165,332
Carrying amount
At 30 June 2025 | 1,493 | - | 1,493
At 30 June 2024 | 2,716 | 1,120 | 3,836

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 187,067 | 182,627
Prepayments | 14,809 | 14,413
| 201,876 | 197,040

FOGA System UK Limited

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

5 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 50,090 | 45,001
Taxation and social security | 71,885 | 71,760
Accruals and deferred income | 15,882 | 21,159
| 137,857 | 137,920

6 | Financial commitments, guarantees and contingencies

Operating leases

As at the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining term of those leases of £196,405 (2024 - £15,762).

Pensions
At the balance sheet date, the total amount included in other creditors in respect of pensions is £971 (2024 - £930).