| REGISTERED NUMBER: |
| F.A. OST LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| REGISTERED NUMBER: |
| F.A. OST LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| F.A. OST LIMITED (REGISTERED NUMBER: 03740242) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 28 February 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| F.A. OST LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 28 February 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 5 Imperial Court |
| Laporte Way |
| Luton |
| Bedfordshire |
| LU4 8FE |
| F.A. OST LIMITED (REGISTERED NUMBER: 03740242) |
| BALANCE SHEET |
| 28 February 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| F.A. OST LIMITED (REGISTERED NUMBER: 03740242) |
| BALANCE SHEET - continued |
| 28 February 2025 |
| The financial statements were approved by the director and authorised for issue on |
| F.A. OST LIMITED (REGISTERED NUMBER: 03740242) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 28 February 2025 |
| 1. | STATUTORY INFORMATION |
| F.A. Ost Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Income recognition |
| Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| 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 Statement of Income and Retained Earnings, 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. |
| F.A. OST LIMITED (REGISTERED NUMBER: 03740242) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 28 February 2025 |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 March 2024 |
| Additions |
| Disposals | ( |
) |
| At 28 February 2025 |
| DEPRECIATION |
| At 1 March 2024 |
| Charge for year |
| At 28 February 2025 |
| NET BOOK VALUE |
| At 28 February 2025 |
| At 29 February 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| ORDINARY | £1 | 2 | 2 |
| F.A. OST LIMITED (REGISTERED NUMBER: 03740242) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 28 February 2025 |
| 9. | RELATED PARTY DISCLOSURES |
| The company operates a loan account with the director which is interest free and repayable on demand. During the period repayments of £17,837 were made to the director. At the period end £3,573 (2024 £21,410 was owed to the director. |
| The company was a wholly owned subsidiary of F A Ost Holdings Limited until 18 June 2024 when it was liquidated. At the year end £Nil (2024 £58,400) was owed to the former parent company. |
| Also £21,142 (2024 £20,000) was owed to another company under the control of the director. |
| These loans are interest free and repayable on demand. |