Form Design Europe Limited - Filleted accounts

Registered number

02816295

Form Design Europe Limited

Filleted Accounts

31 May 2025

Form Design Europe Limited
Registered number:		02816295
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		12,645			12,841

Current assets
Debtors	4	25,895			26,574
Cash at bank and in hand		44,692			69,914
		70,587			96,488

Creditors: amounts falling due within one year	5	(14,139)			(23,667)

Net current assets			56,448			72,821

Total assets less current liabilities			69,093			85,662


Provisions for liabilities			(2,409)			(2,752)


Net assets			66,684			82,910

Capital and reserves
Called up share capital			100			100
Profit and loss account			66,584			82,810

Shareholder's funds			66,684			82,910

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Stephen Muller
Director
Approved by the board on 5 January 2026

Form Design Europe Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery			20% straight line
	Computer Equipment			33.33% straight line
	Motor vehicles			20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Computer equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2024	66,884		1,574		22,449		90,907
	Additions	3,871		-		-		3,871
	At 31 May 2025	70,755		1,574		22,449		94,778

	Depreciation
	At 1 June 2024	66,557		554		10,955		78,066
	Charge for the year	1,453		315		2,299		4,067
	At 31 May 2025	68,010		869		13,254		82,133

	Net book value
	At 31 May 2025	2,745		705		9,195		12,645
	At 31 May 2024	327		1,020		11,494		12,841


4	Debtors					2025		2024
£							£

	Trade debtors					24,910		2,498
	Director's loan account					-		23,476
	Other debtors					985		600
						25,895		26,574


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					241		2,208
	Director's loan account					3,225		-
	Taxation and social security costs					10,673		21,459
						14,139		23,667


6	Other information

	Form Design Europe Limited is a private company limited by shares and incorporated in England. Its registered office is:
	25 Rectory Road
	London
	E17 3BG