F&S CAPITAL LIMITED


Directors	FRY, Liam Shaun
	FRY, Samuel William
	FRY, Tina


Registered Address	15 Miles Close
	Pill
	Bristol
	BS20 0LH


Registered Number	14690383 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		441,933		425,510
			441,933		425,510
Current assets
Debtors	4	98,469		-
Cash at bank and on hand		899		4,461
		99,368		4,461
Creditors amounts falling due within one year	5	(325,085)		(315,471)
Net current assets (liabilities)			(225,717)		(311,010)
Total assets less current liabilities			216,216		114,500
Net assets			216,216		114,500
Capital and reserves
Called up share capital			150		150
Revaluation reserve			136,893		122,794
Profit and loss account			79,173		(8,444)
Shareholders' funds	6		216,216		114,500

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 November 2025, and are signed on its behalf by:

FRY, Liam Shaun
Director
Registered Company No. 14690383

F&S CAPITAL LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	425,000	637	425,637
Additions	341,525	-	341,525
Disposals	(325,000)	-	(325,000)
At 31 March 25	441,525	637	442,162
Depreciation and impairment
At 01 April 24	-	127	127
Charge for year	-	102	102
At 31 March 25	-	229	229
Net book value
At 31 March 25	441,525	408	441,933
At 31 March 24	425,000	510	425,510

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	98,469	-
Total	98,469	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	325,085	315,471
Total	325,085	315,471

6.	Revaluation reserve


		£
	Reserve at 01 April 24	122,794
	Revaluations of plant, property and equipment	14,099
	At 31 March 25	136,893