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Fidus House Ltd

Registered Number
06244184
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Fidus House Ltd
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Hedieh Ebrahimi
| Babak Khozouie Abyaneh

Company Secretary | BUSINESS PLANNING LIMITED

Registered Address | Grove House
| 2 Woodberry Grove
| London
| N12 0DR

Registered Number | 06244184 (England and Wales)

Fidus House Ltd
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 979 |  |  |  | 1,461
|  |  |  | 979 |  |  |  | 1,461
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 58,997 |  |  |  | 61,196 |  |
Cash at bank and on hand |  | 2,664 |  |  |  | 2,036 |  |
|  | 61,661 |  |  |  | 63,232 |  |
Creditors amounts falling due within one year | 5 | (9,852) |  |  |  | (13,751) |  |
Net current assets (liabilities) |  |  |  | 51,809 |  |  |  | 49,481
Total assets less current liabilities |  |  |  | 52,788 |  |  |  | 50,942
Provisions for liabilities | 6 |  |  | (186) |  |  |  | (1,120)
Net assets |  |  |  | 52,602 |  |  |  | 49,822
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 8,901 |  |  |  | 8,901
Profit and loss account |  |  |  | 43,701 |  |  |  | 40,921
Shareholders' funds |  |  |  | 52,602 |  |  |  | 49,822

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 March 2026, and are signed on its behalf by:
Hedieh Ebrahimi Director Registered Company No. 06244184

Fidus House Ltd
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Office Equipment | 33

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 6,613 |  | 6,613
| At 31 December 25 | 6,613 |  | 6,613
| Depreciation and impairment
| At 01 January 25 | 5,152 |  | 5,152
| Charge for year | 482 |  | 482
| At 31 December 25 | 5,634 |  | 5,634
| Net book value
| At 31 December 25 | 979 |  | 979
| At 31 December 24 | 1,461 |  | 1,461

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 18,053 |  | 29,778
| Amounts owed by group undertakings | 36,431 |  | 28,953
| Other debtors | 4,513 |  | 2,465
| Total | 58,997 |  | 61,196

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 550
| Taxation and social security | 546 |  | 967
| Other creditors | 9,306 |  | 12,234
| Total | 9,852 |  | 13,751

| 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.

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 186 |  | 1,120
| Total | 186 |  | 1,120

7. | Related party transactions
--- | ---
| Included in other debtors is an amount of £36,431 (2024: £28,953) owed by Intellicom Ltd. This company is related via common majority shareholder.