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REGISTERED NUMBER: 11863282 (England and Wales)















FOSOLM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






FOSOLM LIMITED (REGISTERED NUMBER: 11863282)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FOSOLM LIMITED

COMPANY INFORMATION
for the Year Ended 31 MARCH 2025







DIRECTORS: Mr M A Malcolm-Brown
Mr S Foster





REGISTERED OFFICE: College House
4 St Leonards Close
Bridgnorth
Shropshire
WV16 4EJ





REGISTERED NUMBER: 11863282 (England and Wales)





ACCOUNTANTS: Wallace Crooke
College House
St Leonards Close
Bridgnorth
Shropshire
WV16 4EJ

FOSOLM LIMITED (REGISTERED NUMBER: 11863282)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,006 3,815
Investment property 5 218,298 268,000
219,304 271,815

CURRENT ASSETS
Debtors 6 5,886 5,000
Cash at bank 15,851 4,057
21,737 9,057
CREDITORS
Amounts falling due within one year 7 300,831 275,040
NET CURRENT LIABILITIES (279,094 ) (265,983 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(59,790

)

5,832

CREDITORS
Amounts falling due after more than one
year

8

(3,327

)

(56,371

)

PROVISIONS FOR LIABILITIES 10 - (2,007 )
NET LIABILITIES (63,117 ) (52,546 )

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings (63,217 ) (52,646 )
SHAREHOLDERS' FUNDS (63,117 ) (52,546 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

FOSOLM LIMITED (REGISTERED NUMBER: 11863282)

BALANCE SHEET - continued
31 MARCH 2025


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 21 November 2025 and were signed on its behalf by:





Mr M A Malcolm-Brown - Director


FOSOLM LIMITED (REGISTERED NUMBER: 11863282)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2025

1. STATUTORY INFORMATION

Fosolm 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.

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 as modified by the revaluation of certain assets.

This may not be appropriate because at 31st March 2025 the company's liabilities exceeded its assets by £63,117 (2024 - £52,546). The Directors however believes that with the ongoing support of the company shareholders, that it is appropriate to prepare the financial statements on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce balance sheet values of assets to their recoverable amounts, and to provide for further liabilities that might arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

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.
Plant and machinery - 33% on cost
Fixtures and fittings - 15% on reducing balance
Website development - 10% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.


FOSOLM LIMITED (REGISTERED NUMBER: 11863282)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2025

2. ACCOUNTING POLICIES - continued
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 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Website
machinery fittings development Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 1,320 10,038 3,773 15,131
DEPRECIATION
At 1 April 2024 753 7,923 2,640 11,316
Charge for year 326 1,540 943 2,809
At 31 March 2025 1,079 9,463 3,583 14,125
NET BOOK VALUE
At 31 March 2025 241 575 190 1,006
At 31 March 2024 567 2,115 1,133 3,815

FOSOLM LIMITED (REGISTERED NUMBER: 11863282)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2025

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 268,000
Additions 18,333
Disposals (85,000 )
Revaluations 16,965
At 31 March 2025 218,298
NET BOOK VALUE
At 31 March 2025 218,298
At 31 March 2024 268,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2025 16,965
Valuation in 2024 (4,815 )
Cost 206,148
218,298

If investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 187,815 263,724

Investment properties were valued on an open market basis on 31 March 2025 by the Directors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 5,886 5,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 9) 6,548 12,296
Amounts owed to group undertakings 19,178 8,527
Taxation and social security (113 ) 5,164
Other creditors 275,218 249,053
300,831 275,040

FOSOLM LIMITED (REGISTERED NUMBER: 11863282)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 9) 3,327 -
Other creditors - 56,371
3,327 56,371

9. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank loans 6,548 12,296

Amounts falling due between one and two years:
Bank loans - 1-2 years 3,327 -

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax - 2,007

Deferred
tax
£   
Balance at 1 April 2024 2,007
Provided during year (2,007 )
Balance at 31 March 2025 -

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100