FCS Trading Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 09155293

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Amounts owed by related parties	5	112,844		80,036

		112,844		80,036
Creditors: Amounts Falling Due Within One Year	6	(41,436 )		(5,990 )

NET CURRENT ASSETS (LIABILITIES)			71,408		74,046

TOTAL ASSETS LESS CURRENT LIABILITIES			71,408		74,046

NET ASSETS			71,408		74,046

CAPITAL AND RESERVES
Called up share capital	7		2,624		2,624
Share premium account			138,940		138,940
Profit and Loss Account			(70,156 )		(67,518 )

SHAREHOLDERS' FUNDS			71,408		74,046

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FCS Trading Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Peter Tuch

Director

29th December 2025

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

1. General Information

FCS Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09155293 . The registered office is Office 6, Bristol Science Park Dirac Crescent, Emersons Green, Bristol, BS16 7FR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investments

	Total
	£
Cost or Valuation
As at 1 April 2024	44,900

As at 31 March 2025	44,900

Provision
As at 1 April 2024	44,900

As at 31 March 2025	44,900

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

Investments in subsidiaries are measured at cost less accumulated impairment.

During the previous financial year ended 31st March 2024, the Company recognised a full impairment of its fixed investments, reducing its carrying value to nil. The net book value of investments at 31 March 2025 was £nil (2024: £nil).

Investments consist of a 40% shareholding (ordinary shares) of Boxed ESCO Services Limited, whose principal activity is that of heating systems.

5. Amounts owed by related parties

	2025	2024
	£	£
Due after more than one year

Due within one year

80,036 .00

79,936.29

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FCS Trading Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to participating interests	35,446	-
Other creditors	5,990	5,990

	41,436	5,990

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,624	2,624

8. Related Party Transactions

Name of the related party:	Boxed Management Services Limited
Relationship:	Mr P Tuch and Mr M Button are also directors of Boxed Management Services Limited
Description of the Transaction:	Addtional loan of £35,446. £2,638 taken on in year

	£
Balance at 01 April 2024	79,936
Balance at 31 March 2025	112,744

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