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Company Registration No. 08635988 (England and Wales)
Foster Building & Energy Services Ltd Unaudited accounts for the year ended 31 March 2026
Foster Building & Energy Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Foster Building & Energy Services Ltd Company Information for the year ended 31 March 2026
Director
Ian Stuart Foster
Company Number
08635988 (England and Wales)
Registered Office
48 INGLEWOOD CLOSE BIRCHWOOD WARRINGTON WA3 6UJ
Accountants
SM Norman Accountancy Ltd 33 Havisham Close Birchwood Warrington Cheshire WA3 7NB
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Foster Building & Energy Services Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,427
1,903
Current assets
Debtors
595
4,274
Cash at bank and in hand
18,593
37,537
19,188
41,811
Creditors: amounts falling due within one year
(2,682)
(7,301)
Net current assets
16,506
34,510
Net assets
17,933
36,413
Capital and reserves
Called up share capital
10
10
Profit and loss account
17,923
36,403
Shareholders' funds
17,933
36,413
For the year ending 31 March 2026 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 April 2026 and were signed on its behalf by
Ian Stuart Foster Director Company Registration No. 08635988
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Foster Building & Energy Services Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Foster Building & Energy Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 08635988. The registered office is 48 INGLEWOOD CLOSE, BIRCHWOOD, WARRINGTON, WA3 6UJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance basis
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2025
3,976
At 31 March 2026
3,976
Depreciation
At 1 April 2025
2,073
Charge for the year
476
At 31 March 2026
2,549
Net book value
At 31 March 2026
1,427
At 31 March 2025
1,903
5
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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