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Company Registration No. 07582547 (England and Wales)
Fusion Entrance Systems Ltd Unaudited accounts for the year ended 31 March 2025
Fusion Entrance Systems Ltd Unaudited accounts Contents
Page
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Fusion Entrance Systems Ltd Company Information for the year ended 31 March 2025
Director
Mr J McLaren
Company Number
07582547 (England and Wales)
Registered Office
17 Gresley Avenue Horwich Bolton Lancashire BL6 5TQ England
Accountants
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
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Fusion Entrance Systems Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,421 
23,197 
Current assets
Debtors
39,400 
56,064 
Cash at bank and in hand
18,624 
14,885 
58,024 
70,949 
Creditors: amounts falling due within one year
(47,992)
(62,757)
Net current assets
10,032 
8,192 
Total assets less current liabilities
27,453 
31,389 
Creditors: amounts falling due after more than one year
(2,815)
(11,957)
Net assets
24,638 
19,432 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
24,636 
19,430 
Shareholders' funds
24,638 
19,432 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 July 2025 and were signed on its behalf by
Mr J McLaren Director Company Registration No. 07582547
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Fusion Entrance Systems Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Fusion Entrance Systems Ltd is a private company, limited by shares, registered in England and Wales, registration number 07582547. The registered office is 17 Gresley Avenue, Horwich, Bolton, Lancashire, BL6 5TQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Computer equipment
15% on reducing balance
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Fusion Entrance Systems Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
95,074 
2,166 
97,240 
At 31 March 2025
95,074 
2,166 
97,240 
Depreciation
At 1 April 2024
72,115 
1,928 
74,043 
Charge for the year
5,740 
36 
5,776 
At 31 March 2025
77,855 
1,964 
79,819 
Net book value
At 31 March 2025
17,219 
202 
17,421 
At 31 March 2024
22,959 
238 
23,197 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
7,748 
5,397 
Trade debtors
17,740 
33,035 
Accrued income and prepayments
13,912 
71 
Other debtors
- 
17,561 
39,400 
56,064 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,296 
- 
Obligations under finance leases and hire purchase contracts
1,822 
1,147 
Taxes and social security
8,205 
10,053 
Loans from directors
33,427 
50,467 
Accruals
2,242 
1,090 
47,992 
62,757 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
7,267 
Obligations under finance leases and hire purchase contracts
2,815 
4,690 
2,815 
11,957 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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Fusion Entrance Systems Ltd Notes to the Accounts for the year ended 31 March 2025
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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