FBA (UK) LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 07531804 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

FBA (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

Mr Kazi Md Aminul Islam

Mrs Faizun Nesa

REGISTERED OFFICE:

214 Whitechapel Road

2nd Floor

London

E1 1BJ

REGISTERED NUMBER:

07531804 (England and Wales)

ACCOUNTANTS:

Chris Pantazis Ltd T/A CPS & Co

Chartered Accountants

10A Aldermans Hill

Palmers Green

London

N13 4PJ

FIXED ASSETS

Tangible assets

4

1,683,274

1,682,056

CURRENT ASSETS

Debtors

5

70,650

66,400

Cash at bank

4,037,356

2,125,172

4,108,006

2,191,572

CREDITORS

Amounts falling due within one year

6

1,516,236

983,903

NET CURRENT ASSETS

2,591,770

1,207,669

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,275,044

2,889,725

CAPITAL AND RESERVES

Called up share capital

7

2

Retained earnings

8

4,275,042

2,889,723

SHAREHOLDERS' FUNDS

4,275,044

2,889,725

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 20 November 2025 and were signed on its behalf by:

Mr Kazi Md Aminul Islam - Director

1.	STATUTORY INFORMATION

FBA (UK) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

in accordance with the property

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% on cost

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 23 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

COST

At 1 March 2024

1,672,128

15,408

13,320

1,700,856

Additions

-

4,543

At 28 February 2025

1,672,128

15,408

17,863

1,705,399

DEPRECIATION

At 1 March 2024

-

9,561

9,239

18,800

Charge for year

-

1,169

2,156

3,325

At 28 February 2025

-

10,730

11,395

22,125

NET BOOK VALUE

At 28 February 2025

1,672,128

4,678

6,468

1,683,274

At 29 February 2024

1,672,128

5,847

4,081

1,682,056

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

Other debtors

66,400

Prepayments

4,250

-

70,650

66,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

Trade creditors

184,307

127,150

Tax

486,255

287,404

Social security and other taxes

4,343

4,316

Proposed dividends

160,000

80,000

Other creditors

34,061

30,153

Directors' current accounts

163,683

87,003

Accrued expenses

483,587

367,877

1,516,236

983,903

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

2

Ordinary

£1.00

2

8.

RESERVES

Retained

earnings

£

At 1 March 2024

2,889,723

Profit for the year

1,465,319

Dividends

(80,000

)

At 28 February 2025

4,275,042

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Chris Pantazis Ltd T/A CPS & Co

Chartered Accountants

10A Aldermans Hill

Palmers Green

London

N13 4PJ

20 November 2025