REGISTERED NUMBER: 03433210 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

The Finishing Post Design & Marketing

Consultants Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A G Sutton

Miss A Day

Mrs S K Pearce

SECRETARY:

Mrs S K Pearce

REGISTERED OFFICE:

18 Park Farm Business Centre

Fornham St Genevieve

Bury St Edmunds

Suffolk

IP28 6TS

REGISTERED NUMBER:

03433210 (England and Wales)

ACCOUNTANTS:

Knights Lowe Chartered Accountants

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Tangible assets

4

3,919

8,922

Investments

5

226,562

204,831

230,481

213,753

CURRENT ASSETS

Debtors

6

113,980

100,796

Cash at bank and in hand

74,713

127,882

188,693

228,678

CREDITORS

Amounts falling due within one year

7

107,923

160,698

NET CURRENT ASSETS

80,770

67,980

TOTAL ASSETS LESS CURRENT LIABILITIES

311,251

281,733

PROVISIONS FOR LIABILITIES

9

980

2,231

NET ASSETS

310,271

279,502

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

310,171

279,402

SHAREHOLDERS' FUNDS

310,271

279,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by:

A G Sutton - Director

Miss A Day - Director

Mrs S K Pearce - Director

1.	STATUTORY INFORMATION

The Finishing Post Design & Marketing Consultants Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Income is recognised following the supply of goods or service. Incomplete and uninvoiced work done is recognised once the company has obtained the right to consideration, with adjustments made to trade debtors or deferred income where necessary.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

4 years straight line

Computer and photographic equipment

-

3 years straight line

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from other related parties.

Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

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.

Impairment policy

At each reporting date, tangible fixed assets are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

Fixed asset investments

Listed investments are initially recognised at cost and subsequently stated at fair value, at the balance sheet date, with movements passing through the profit and loss account.

The fair value can be reliably measured from valuation statements provided by the investment portfolio managers, which are based on published market prices for the holdings.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

43,414

Disposals

(9,336

)

At 30 September 2025

34,078

DEPRECIATION

At 1 October 2024

34,492

Charge for year

5,003

Eliminated on disposal

(9,336

)

At 30 September 2025

30,159

NET BOOK VALUE

At 30 September 2025

3,919

At 30 September 2024

8,922

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2024

204,831

Additions

146

Disposals

(6,793

)

Revaluations

28,378

At 30 September 2025

226,562

NET BOOK VALUE

At 30 September 2025

226,562

At 30 September 2024

204,831

Cost or valuation at 30 September 2025 is represented by:

Other

investments

£

Valuation in 2025

70,377

Cost

156,185

226,562

If the fixed asset investments had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

156,185

162,834

Fixed asset investments were valued on an open market basis on 30 September 2025 by Succession Wealth Management Limited .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

109,377

96,190

Other debtors

4,603

4,606

113,980

100,796

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,328

2,231

Taxation and social security

78,416

79,519

Other creditors

27,179

78,948

107,923

160,698

Included within other creditors are directors loan account balances.

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

23,500

23,500

Between one and five years

21,542

45,042

45,042

68,542

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

980

2,231

Deferred

tax

£

Balance at 1 October 2024

2,231

Release of provision

(1,251

)

Balance at 30 September 2025

980

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100