ACCOUNTS - Final Accounts preparation

Registered number: 12496239

FOWLES ENTERTAINMENT UK LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

FOWLES ENTERTAINMENT UK LTD

REGISTERED NUMBER: 12496239

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	6,386		1
Cash at bank and in hand	5	36,184		-
		42,570		1
Creditors: amounts falling due within one year		(564)		-
Net current assets			42,006		1
Total assets less current liabilities			42,006		1
Creditors: amounts falling due after more than one year	7		(43,133)		-

Net (liabilities)/assets			(1,127)		1

Capital and reserves
Called up share capital	1	1
Profit and loss account	(1,128)	-
	(1,127)	1

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FOWLES ENTERTAINMENT UK LTD

REGISTERED NUMBER: 12496239

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J Fowles

Director

Date: 24 December 2025

The notes on pages 3 to 4 form part of these financial statements.

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FOWLES ENTERTAINMENT UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Fowles Entertainment UK Ltd is a private company limited by shares, incorporated in England and Wales and its registered office is Aston House, Cornwall Avenue, London, N3 1LF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

Whilst the company is in a net liabilities position, it retains the support of its shareholders and as such the director considers it appropriate to prepare the accounts on a going concern basis.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Other debtors	6,386	1

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FOWLES ENTERTAINMENT UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	36,184	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Accruals and deferred income	564	-
	564	-

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Amounts owed to group undertakings	43,133	-

8.	Related party transactions
	The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.

9.	Controlling party

The ultimate parent undertaking and controlling party is Fowles Entertainment Pty Ltd, a company incorporated and domiciled in Australia.

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