Acorah Software Products - Accounts Production 18.1.170 false true true false 16 February 2025 28 February 2026 28 February 2026 16254798 Mr O Mariuta Mr. Octavian Mariuta true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16254798 2025-02-15 16254798 2026-02-28 16254798 2025-02-16 2026-02-28 16254798 frs-core:CurrentFinancialInstruments 2026-02-28 16254798 frs-core:ShareCapital 2026-02-28 16254798 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 16254798 frs-bus:PrivateLimitedCompanyLtd 2025-02-16 2026-02-28 16254798 frs-bus:FilletedAccounts 2025-02-16 2026-02-28 16254798 frs-bus:SmallEntities 2025-02-16 2026-02-28 16254798 frs-bus:AuditExempt-NoAccountantsReport 2025-02-16 2026-02-28 16254798 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-16 2026-02-28 16254798 1 2025-02-16 2026-02-28 16254798 frs-bus:Director1 2025-02-16 2026-02-28 16254798 frs-countries:EnglandWales 2025-02-16 2026-02-28
Registered number: 16254798
FOM Contracting Ltd
Unaudited Financial Statements
For the Period 16 February 2025 to 28 February 2026
Richards Associates Limited
North Lodge Hawkesyard
Armitage Lane
Rugeley
Staffordshire
WS15 1PS
FOM Contracting Ltd
Contents
Contents

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

Page 1
FOM Contracting Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 16254798

| 28 February 2026
--- | ---
| Notes | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 4,171 |
|  | 4,171 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,841 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,330
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,330
NET ASSETS |  |  | 1,330
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1
Profit and Loss Account |  |  | 1,329
SHAREHOLDERS' FUNDS |  |  | 1,330

Page 1
Page 2
FOM Contracting Ltd
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board

Mr O Mariuta Director
31 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
FOM Contracting Ltd
Notes to the Financial Statements
For the Period 16 February 2025 to 28 February 2026
Notes to the Financial Statements
1. General Information
FOM Contracting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16254798 . The registered office is 24 Leasowe Road, Brereton, Rugeley, WS15 1EY.
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.
2.2. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the
company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. Turnover
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Financial Instruments
The company only enters in to basic financial intrument transactions that result in the recognition of financial
aseets and liabilites like trade debtors and creditors, loans from banks and other third parties and loans to
related parties.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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FOM Contracting Ltd
Notes to the Financial Statements (continued)
For the Period 16 February 2025 to 28 February 2026
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Debtors

| 28 February 2026
--- | ---
| £
Due within one year

5. Creditors: Amounts Falling Due Within One Year

| 28 February 2026
--- | ---
| £
Corporation tax | 1,602
Accruals and deferred income | 600
Director's loan account | 639
| 2,841

6. Share Capital

| 28 February 2026
--- | ---
| £
Allotted, Called up and fully paid | 1

7. Ultimate Controlling Party
The company's ultimate controlling party is Mr. Octavian Mariuta by virtue of his ownership of 100% of the issued share capital in the company.
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