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REGISTERED NUMBER: 06358994 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

FULCRUM ASSESSMENT LIMITED
FULCRUM ASSESSMENT LIMITED (REGISTERED NUMBER: 06358994)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 5

FULCRUM ASSESSMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: Mr S D White
Mrs C A White





SECRETARY: Mrs C A White





REGISTERED OFFICE: 10 St Ann Street
Salisbury
Wiltshire
SP1 2DN





REGISTERED NUMBER: 06358994 (England and Wales)





ACCOUNTANTS: Rothmans LLP
Chartered Accountants
10 St Ann Street
Salisbury
Wiltshire
SP1 2DN
Page 1
FULCRUM ASSESSMENT LIMITED (REGISTERED NUMBER: 06358994)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 856 1,477

CURRENT ASSETS
Debtors 5 338 734
Cash at bank 48,389 68,817
48,727 69,551
CREDITORS
Amounts falling due within one year 6 11,696 19,278
NET CURRENT ASSETS 37,031 50,273
TOTAL ASSETS LESS CURRENT
LIABILITIES
37,887
51,750

PROVISIONS FOR LIABILITIES 163 281
NET ASSETS 37,724 51,469

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 37,722 51,467
37,724 51,469

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:





Mr S D White - Director


The notes form part of these financial statements

Page 2
FULCRUM ASSESSMENT LIMITED (REGISTERED NUMBER: 06358994)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Fulcrum Assessment Limited 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.

REVENUE RECOGNITION
Revenue is measured at the fair value of the consideration received or receivable for the provision of consultancy services.

Revenue is recognised when works are completed and signed off by the client at which time the significant risks and rewards of ownership of the work undertaken have transferred to the client.

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 - 15% on cost
Computer equipment - 33% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

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.

DEBTORS
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired.

CASH AND CASH EQUIVALENTS
These comprise cash at bank and other short term highly liquid deposits.

CREDITORS
Creditors are not interest bearing and are stated at their nominal value.

Page 3 continued...
FULCRUM ASSESSMENT LIMITED (REGISTERED NUMBER: 06358994)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2024 2,125 54,888 14,444 71,457
Additions 275 - 362 637
Disposals - (54,888 ) - (54,888 )
At 30 September 2025 2,400 - 14,806 17,206
DEPRECIATION
At 1 October 2024 2,125 54,888 12,967 69,980
Charge for year 69 - 1,189 1,258
Eliminated on disposal - (54,888 ) - (54,888 )
At 30 September 2025 2,194 - 14,156 16,350
NET BOOK VALUE
At 30 September 2025 206 - 650 856
At 30 September 2024 - - 1,477 1,477

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
VAT 121 -
Prepayments 217 734
338 734

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 8,623 7,955
VAT - 8,399
Other creditors 96 467
Directors' current accounts 961 918
Accrued expenses 2,016 1,539
11,696 19,278

Page 4
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
FULCRUM ASSESSMENT LIMITED

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fulcrum Assessment Limited for the year ended 30 September 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Fulcrum Assessment Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fulcrum Assessment Limited and state those matters that we have agreed to state to the Board of Directors of Fulcrum Assessment Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fulcrum Assessment Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Fulcrum Assessment Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fulcrum Assessment Limited. You consider that Fulcrum Assessment Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fulcrum Assessment Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Rothmans LLP
Chartered Accountants
10 St Ann Street
Salisbury
Wiltshire
SP1 2DN


23 December 2025

This page does not form part of the statutory financial statements

Page 5