Fircroft Services Limited

Fircroft Services Limited Accountants' Report For the year ended 31 March 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Fircroft Services Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fircroft Services Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Fircroft Services Limited , as a body, in accordance with the terms of our engagement letter dated 09 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Fircroft Services Limited and state those matters that we have agreed to state to the Board of Directors of Fircroft Services Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fircroft Services Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Fircroft Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Fircroft Services Limited. You consider that Fircroft Services 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 accounts of Fircroft Services 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 accounts. .................................................... T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 09 December 2025 1

Fircroft Services Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Fircroft Services Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fircroft Services Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Fircroft Services Limited , as a body, in accordance with the terms of our engagement letter dated 09 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Fircroft Services Limited and state those matters that we have agreed to state to the Board of Directors of Fircroft Services Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fircroft Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fircroft Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Fircroft Services Limited. You consider that Fircroft Services 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 accounts of Fircroft Services 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 accounts.

....................................................

T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
09 December 2025

Fircroft Services Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	7,961,200	7,276,496
Investments	4	3,430,100	2,730,100
		11,391,300	10,006,596
Current assets
Debtors		92,640	33,026
Investments		0	0
Cash at bank and in hand		1,568,448	2,047,376
		1,661,088	2,080,402
Creditors: amount falling due within one year		(443,488)	(504,808)
Net current assets		1,217,600	1,575,594

Total assets less current liabilities		12,608,900	11,582,190
Provisions for liabilities		(212,491)	(212,491)
Net assets		12,396,409	11,369,699

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		12,396,309	11,369,599
Shareholders' funds		12,396,409	11,369,699

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 09 December 2025 and were signed on its behalf by:

-------------------------------
Louis Marcel Nadal
Director

Fircroft Services Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Fircroft Services Limited is a private company, limited by shares, registered in , registration number 01992095, registration address 17 Woodcote Valley Road, Purley, CR8 3AL.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	2% Straight Line
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance
Improvements to property	2% Straight Line

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 29 (2024 : 49).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Investment properties	Improvements to property	Total
	£	£	£	£	£	£	£	£
At 01 April 2024	826,051	166,753	32,399	104,786	-	6,460,000	90,584	7,680,573
Additions	-	-	-	-	852	341,846	-	342,698
Disposals	-	-	-	-	-	-	-	-
Revaluations	-	-	-	-	-	375,000	-	375,000
At 31 March 2025	826,051	166,753	32,399	104,786	852	7,176,846	90,584	8,398,271
Depreciation
At 01 April 2024	153,727	128,663	675	101,363	-	-	19,649	404,077
Charge for year	16,521	5,714	7,931	856	160	-	1,812	32,994
On disposals	-	-	-	-	-	-	-	-
At 31 March 2025	170,248	134,377	8,606	102,219	160	-	21,461	437,071
Net book values
Closing balance as at 31 March 2025	655,803	32,376	23,793	2,567	692	7,176,846	69,123	7,961,200
Opening balance as at 01 April 2024	672,324	38,090	31,724	3,423	-	6,460,000	70,935	7,276,496

The net book value of Investment properties includes £ 7,176,846 (2024 £6,460,000) in respect of assets leased under finance leases or hire purchase contracts.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	2,730,100	2,730,100
Additions	1,000,000	1,000,000
Disposals	(300,000)	(300,000)
At 31 March 2025	3,430,100	3,430,100

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100


Registered Number: 01992095

FIRCROFT SERVICES LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025